Chuan Muc Tong Hop

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chuan muc VAS 01

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<p>LI M UBc vo th k XXI, ton cu ha tr thnh mt xu th tt yu ca nn kinh t th gii. Trong tin trnh hi nhp , Vit Nam - mt quc gia non tr bn cnh nhng thun li nht nh th v ang i mt vi rt nhiu thch thc. Mt trong s phi k n l tin trnh hon thin h thng chun mc k ton c th hon thin khun kh php l cho hot ng k ton ca Vit Nam bt nhp kp vi s hi nhp k ton cc nc c nn kinh t th trng v quan trng hn l to mi trng php l cho hi nhp kinh t, quc t v khu vc.Tuy nhin, v iu kin kinh t v x hi m h thng chun mc k ton Vit Nam vn tn ti mt s im khc bit ng k so vi h thng chun mc k ton quc t. Vic tm hiu v s khc bit ny tr thnh nhu cu tt yu khng ch i vi nhng c nhn lm vic trong lnh vc k ton, kim ton, ti chnh m cn i vi c cc c quan thit lp chun mc nc ta v nhiu i tng khc.i vi chng ti - nhng sinh vin chuyn ngnh k ton kim ton, vic tm hiu v vn trn mang tnh cp thit, phc v trc tip cho vic hc tp, nghin cu, v trang b kin thc cho cng vic sau ny. c bit l bt kp vi xu th hi nhp hin nay, cng vi s ra i ca Cng ng ASEAN 2015. V th, chng ti quyt nh thc hin ti tiu lun: Chun mc k ton Vit Nam v chun mc k ton quc t.V thi gian thc hin ngn, ngun ti liu gii hn nn cn tn ti mt s sai st. Rt mong nhn c s gp t C v tt c cc bn chng ti c th hon thin hn ti ny.Xin chn thnh cm n!PHN A: CHUN MC K TON QUC T 1.Qu trnh hnh thnh v pht trin:</p> <p>Lch s hnh thnh v pht trin ca chun mc k ton quc tVi xu hng ton cu ha v hp tc v pht trin kinh t, s hnh thnh hng lot cc cng ty a quc gia, th trng ti chnh quc t v cc hot ng thng mi ngoi th gii, cc nh u t khng ch hot ng trong phm vi khu vc m cn m rng hot ng ra phm vi ton th gii. Hot ng k ton khng cn l vn mang tnh quc gia m cn phi c gii quyt tm c v quy m quc t. Nhu cu ny i hi phi xc tin qu trnh hi ha, thng nht chun mc k ton cc quc gia, nhm to ra mt ngn ng chung v k ton, nng cao tnh khch quan v tnh c th tin cy c ca thng tin ti chnh, gip cho thng tin c trnh by trn bo co ti chnh c th hiu v so snh c. Mun c nh vy i hi phi xy dng mt h thng chun mc chung, v vy h thng chun mc k ton quc t c hnh thnh.Tuy nhin do s khc bit v nhiu phng din dn n nhng kh khn trong qu trnh hnh thnh chun mc k ton quc t.2. y ban xy dng chun mc k ton quc t (IASC)[footnoteRef:1] [1: Ngun tham kho: Barry J. EpsteinvEva K. Jermakowicz, Wiley IFRS 2009 : Interpretation and Application of International Accounting and Financial Reporting Standards, John Wiley &amp; Sons 2009, chung 1.] </p> <p>Th nhng, bt chp nhng ro cn trong qu trnh hnh thnh chun mc k ton quc t, nm 1973, y ban xy dng chun mc k ton quc t (IASC) ra i ti London, nc Anh vi t cch l t chc son tho chun mc quc t u tin trn th gii. S ra i ca IASC l kt qu ca mt tha thun gia cc hip hi ngh nghip ca cc nc Autralia, Canada, Php, c, Nht,Mexico, Phn Lan, Anh, Ireland v M[footnoteRef:2]. [2: Ngun : bi vit international accounting standards committee ng trn wikepedia.org , link http://en.wikipedia.org/wiki/International_Accounting_Standards_Committee, ngy 6/5/2010] </p> <p>Hi ng chun mc k ton quc t (IASB)n nm 2001, Hi ng chun mc k ton quc t (IASB International Accounting Standards Board) ra i thay th IASC v tn ti cho n ngy nay. Cu trc ca IASB c nhng c quan nh sau:Ban qun tr y ban xy dng chun mc k ton quc t (22 y vin)Hi ng chun mc k ton quc t (14 thnh vin)y ban gii thch cc chun mc k ton quc t - IFRIC (12 thnh vin)Hi ng t vn chun mc (SAC)Cc t chc son tho chun mc k ton quc gia v cc bn lin quan</p> <p>Ch thchB nhim Bo co cho C lin h viTham vn </p> <p>Bng 1 : S cu trc IASB</p> <p>+ ng u l Ban qun tr y ban xy dng chun mc k ton quc t (IASC foundation). y l mt php nhn c lp gm hai b phn cc y vin qun tr (trustee) v IASB. Ban qun tr y ban xy dng chun mc k ton quc t l c quan nm gi bn quyn ca cc chun mc k ton quc t v cc vn bn khc ca IASB. Cc y vin qun tr ch nh cc thnh vin ca IASB, thc hin vic gim st v gy qu cn thit. Cn IASB c ton b trch nhim i vi vic son tho cc chun mc k ton. + Ngoi ra, c cu ca IASB cn bao gm hai c quan na l Hi ng t vn chun mc (Standards Advisory Council SAC) v y ban gii thch cc chun mc k ton quc t(International Financial Reporting Interpretations Committee IFRIC)Trong qu trnh hot ng, hi ng ny sa i, b sung mt s chun mc k ton c, thay th chun mc k ton c bng nhng nhng chun mc k ton bng trnh by bo co ti chnh v ban hnh mt s chun mc k ton mi v nhng vn cha c cp trc .3 Nguyn tc v quy trnh xy dng chun mc k ton quc tCc chun mc k ton quc t c xy dng tun theo nhng nguyn tc v trnh t mang tnh th tc.(i) Hi ng chun mc k ton quc t xy dng mt y ban iu hnh do mt thnh vin ca Hi ng iu khin cng vi ban i din, chuyn gia k ton ca t nht 3 quc gia khc nhau tham gia. y ban ny cng c th gm i din ca cc t chc khc l i din cho hi ng hoc cho t chc t vn l chuyn gia trong mi ch c th. y ban iu hnh xy dng nhng xut cho mi vn chuyn mn trong chng trnh ngh s ca y ban chun mc k ton quc t.(ii) y ban iu hnh ghi nhn v tm tt ton b cc vn v k ton ph hp vi mi ch . y ban iu hnh xem xt s vn dng nhng quy nh chung v chun b v trnh by cc bo co ti chnh ca y ban chun mc k ton quc t (IASC) vo nhng vn k ton ny. y ban iu hnh ny cng xem xt nhng yu cu v thc hnh k ton ca cc quc gia, khu vc, k c nhng cch thc k ton khc nhau. y ban iu hnh nghin cu nhng vn lin quan v c th i n xut ca mt bn d tho nhng im chnh (Point Outline) cho Hi ng ca y ban chun mc k ton quc t xem xt.(iii) Sau khi nhn c nhng gp t Hi ng v bn d tho nhng im chnh, c th y ban iu hnh chun b lp v ban hnh mt bn bo co nhp v cc nguyn tc hoc vn cn tho lun khc. Mc ch ca bo co nhp ny l a ra c nhng nguyn tc k ton cn nhn mnh lm c s cho vic chun b lp bn d tho ly kin cng lun (Expusure Draft). Bn bo co nhp ny cng a ra nhng gii php la chn c xem xt v nhng l do cho vic xut chp nhn hay bi b chng. Nhng xut c thu nhn t cc thnh phn lin quan trong gian on trng cu kin cng lun vi thi gian khong 3 thng. Mt khc, sa li mt chun mc k ton quc t c th yu cu y ban iu hnh lp mt bn d tho trng cu m khng cn lp bn bo co nhp v cc nguyn tc.(iv) y ban iu hnh tm tt nhng kin v bn bo co nhp v cc nguyn tc v thng ng mt bn tho cui cng v cc nguyn tc c trnh by cho Hi ng thng qua v c s dng lm c s cho vic lp mt bn d tho trng cu kin cho vic thng qua mt chun mc k ton quc t. Bn bo co cui cng v cc nguyn tc c pht hnh theo yu cu v khng c pht hnh rng ri.(v) y ban iu hnh lp mt bn d tho trng cu (Exposure Draft) thng qua Hi ng. Sau khi sa v c s thng qua ca t nht 2/3 thnh vin Hi ng th bn d tho tng cu mi c pht hnh. Cc kin xut c a ra t cc bn c lin quan trong thi gian ly kin trng cu (t nht mt thng v thng l ba thng).(vi) y ban iu hnh tm nhng kin v lp mt bn d tho chun mc k ton quc t do Hi ng tm tt. Sau khi sa v c s thng qua ca t nht thnh vin Hi ng (ngha l phi thu c 12 phiu thun trong tng s 16 thnh vin) cho mt chun mc k ton quc t th chun mc mi c cng b rng ri. Hi ng thng hp 3 ln/nm v c th t chc phin hp th 4 i dn tha thun v mi chun mc. Thng thng mi chun mc k ton quc t c th c hon thin trong thi gian khong hai nm.4 c imH thng k ton v chun mc quc t v k ton (IASs/IFRSs) c son tho bi Hi ng chun mc k ton quc t (IASB). N c son tho v cng b theo nhng quy trnh rt cht ch m bo cht lng ca cc chun mc v m bo tnh thc hnh cao. IASs/IFRSs c s dng rng ri khp th gii nh chu u, Singapore, Hng Kng, c v nhiu quc gia trn th gii. Rt nhiu quc gia khc ca chu v trn th gii ang iu chnh cc chun mc ca mnh ph hp hn vi IFRS v gim thiu s khc nhau nu c.H thng k ton quc t (IAS) khng c s bt buc mang tnh hnh thc (nh biu mu bo co thng nht, h thng ti khon k ton thng nht, hnh thc s k ton, mu cc chng t gc thng nht). IAS mc d a ra rt chi tit cc nh ngha, phng php lm, cch trnh by v nhng thng tin bt buc phi trnh by trong cc bo co ti chnh nhng IAS khng bt buc phi s dng chung cc biu mu bo co ti chnh, h thng ti khon, cc h thng chng t, s k ton. IAS c b khung khi nim v tnh thng nht cao gia cc chun mchttp://www.icaew.com/en/library/subject-gateways/accounting-standards/knowledge-guide-to-international-accounting-standardsPHN B : Chun mc k ton Vit Nam 1. Qa trnh hnh thnh v pht trin 1.1 Hon cnh ra i:Trc khi m ca hi nhp, Vit Nam khng c chun mc k ton m ch c ch k ton. Ch k ton l cc quy nh do doanh nghip Nh Nc ban hnh ch yu hng dn cc doanh nghip Nh Nc v Hp tc x thc hin cng tc k ton.n nm 2000, thi im cc chun mc k ton u tin c son tho Vit Nam cng l thi im chng kin nhiu bin ng c nh hng ti hot ng k ton c trn th gii v Vit Nam. Nm 2000 c coi l mc son nh du nhiu thnh cng sau hn 30 nm n lc khng ngng ngh ca y ban chun mc k ton quc t (IASC) trong vic thc y s tip nhn ca cng ng quc t i vi cc chun mc k ton quc t. IASC nhn c s hu thun t t chc quc t ca cc y ban chng khon (IOSCO) cng nh t Cao y Chu u vi tuyn b s dng cc chun mc k ton quc t lm iu kin cho vic nim yt chng khon tt c cc nc thnh vin ca EU.Nm 2000 cng l nm chng kin s ra i ca th trng chng khon Vit Nam, nh du bng s kin khai trng Trung tm Giao dch chng khon TP HCM ngy 20/7/2000. S ra i ca th trng chng khon to ra c hi cho cc doanh nghip Vit Nam c thm mt knh thu ht vn bng vic nim yt trn ti cc trung tm m sau ny thnh cc s giao dch chng khon. Tuy nhin, c th thu vn c th cc doanh nghip phi c nhng bo co ti chnh phn nh trung thc v hp l tnh hnh ti chnh ca doanh nghip cng nh c kh nng so snh c gia cc doanh nghip. Nhu cu i hi s ra i ca cc chun mc k ton Vit Nam thng nht cch hch ton k ton ca cc doanh nghip.1.2 S pht trin ca h thng cc chun mc k ton Vit NamTnh cho n nay c 5 t B Ti Chnh ban hnh cc chun mc k ton. t 1 v t 2 l vo ngy 31 thng 12 nm 2001 vi 10 chun mc k ton u tin. t 3 l vo ngy 30 thng 12 nm 2003 vi 6 chun mc k ton. t 4 l vo ngy 15 thng 2 nm 2005 vi 6 chun mc k ton v t 5 l vo ngy 28 thng 12 nm 2005 vi 4 chun mc k ton. Sau mi ln ban hnh chun mc u c thng t hng dn i km hng dn cch hch ton c th trong tng trng hp. V cho n thng 12/2005, B Ti Chnh ban hnh c hai mi su chun mc k ton.2. T chc ban hnh chun mc k ton Vit NamTi Vit nam, Quc hi c thm quyn ban hnh Lut k ton. B Ti Chnh c thm quyn ban hnh cc chun mc k ton.Cc chun mc k ton c nghin cu v son tho bi ban ch o nghin cu, son tho chun mc k ton Vit Nam. Ban ch o gm 13 thnh vin, ngoi cc thnh vin t cc c quan thuc B Ti Chnh cn b sung thm cc thnh vin t cc trng i hc v Hi k ton Vit Nam. V ch k ton l n v thng trc ca cc ban ch o v cc t son tho chun mc, c nhim v t chc trin khai vic son tho, tip thu kin v hon chnh trnh B k ban hnh.Hi ng quc gia v k ton thuc B Ti Chnh c chc nng t vn cho B Trng B Ti Chnh v chin lc, chnh sch pht trin v cc vn khc lin quan n k ton, kim ton. Hi ng bao gm 1 ch tch, 2 ph ch tch v 14 y vin n t B Ti Chnh, cc trng i hc v cc b ngnh. B phn thng trc ca Hi ng t ti v ch k ton B Ti Chnh.Theo Quyt nh s 47/2005/Q-BTC, B Ti Chnh thc hin c l trnh bn giao dn chc nng ban hnh cc chun mc k ton v kim ton cho Hi K ton v Kim ton Vit Nam, c tn gi tt theo ting Anh l VAA (Vietnamese Association of Accountants and Auditors).3. Nguyn tc xy dng Vic ban hnh cc chun mc k ton Vit NamCc nguyn tc xy dng h thng chun mc kim ton vit nam trong iu kin hin nay:H thng chun mc kim ton Vit Nam c xy dng trn c s cc chun mc kim ton quc t v c tham kho chun mc kim ton cc quc gia khc.Chun mc kim ton quc t c xy dng vi mc tiu t c nhng chun mc tt nht cho ngh kim ton trn phm vi ton th gii.Tuy nhin, do phi tho mn yu cu ca nhiu thnh vin l cc quc gia c mc pht trin khc nhau v ngh nghip nn cc chun mc quc t khng trnh c mt s nhc im: Phi dung ho quan im khc bit gia cc quc gia bng cch a ra hai gii php khc nhau cho cng mt vn . Khng ban hnh mt s vn mang c im ring ca mt nhm quc gia, khng mang tnh ph bin trn th gii. Pht trin chm hn chun mc kim ton ca cc quc gia v quan im bt ng gia cc quc gia thnh vin v mt s vn c th.Do , vic xy dng cc chun mc kim ton Vit Nam ngoi vic s dng cc chun mc quc t lm c s, cn xem xt thm chun mc kim ton ca cc quc gia khc, c bit l cc quc gia c ngh nghp kim ton pht trin v cc quc gia ang s dng chun mc quc t xy dng chun mc quc gia.Cc chun mc kim ton Vit Nam bn cnh yu cu ph hp vi thng l quc t, cn cn phi ph hp vi cc c im ca Vit Nam m bo kh nng a chun mc vo thc tin hot ng kim ton Vit Namiu chnh, b sung nhng yu t ring ca Vit Nam.Phi c chuyn sang hnh thc ph hp vi vn bn php quy thay v l cc hng dn ngh nghip nh chun mc quc t.Phi ph hp vi cch ngh, cch lm ca ngi Vit Nam.H thng chun mc kim ton Vit Nam phi hng v vic nng cao cht lng ca cc cng ty kim ton Vit Nam ng thi kim sot c cht lng ca cc cng ty kim ton quc t hot ng ti Vit NamCc chun mc kim ton Vit Nam c xy dng trong iu kin cc cng ty kim ton Vit Nam ang i tm mt tiu chun cht lng cho mnh trong khi cc cng ty kim ton quc t thc hnh kim ton theo cc chun mc quc t. iu ny t ra cu hi l rt cuc, chng ta xy dng chun mc kim ton cho ai? Cu tr li thch hp l phc v cho cc cng ty kim ton Vit Nam, vi mong mun nng cao cht lng kim ton ca h ngang vi tm chung ca th gii. i vi cc cng ty kim ton quc t, cng vic kim ton c tin hnh theo cc chnh sch chung ton th gii ca h. Tc dng ch yu ca chun mc kim ton Vit Nam l khp h vo cc yu cu m Vit Nam mong mun cho mt cuc kim ton.4. c imVic son tho cc chun mc k ton Vit Nam da trn cc chun mc k ton quc t l mt bc pht trin t ch hot ng k ton ch ch trng cho mc ch tnh thu sang mt h thng k ton ton din hn, tim cn gn hn vi nhng quy nh bo co ti chnh phc tp trong cc chun mc k ton quc t, gp phn to nn s hi ha quc t v hot ng k ton.Mt vn ln na i vi vic son tho v ban hnh cc chun mc k ton Vit Nam l chng ta hin nay cha c mt khung khi nim (conceptual framework) cung cp nn tng v nhng nguyn tc c bn cho vic son tho cng nh pht trin cc chun mc k ton. iu ny dn n VAS cn nhiu vn cha r rng, thiu nhiu vn v c bit l cn mu thun gia cc chun mc hoc s khng thng nht gia chun mc v hng dn v chun mc .H thng k ton c qui nh thng nht t chng t, s k ton, ti khon v cc BCTC.H thng k ton Vit Nam do Nh nc gi vai tr quyt nh, chi phi n h thng k ton, khng nhng th k ton cn chu nh hng bi cc qui nh ca thu. H thng k ton lin quan n ghi nhn v o lng m bo tnh tun th th hin qua vic ghi nhn gi gc i vi cc ti sn.Hn ch cc xt on theo gi hp l v mc trnh by v cng b thng tin trn BCTC cn hn ch, mang tnh bo th.H thng ti khon k ton thng nht ca Vit Nam ch quan tm ch yu n thng tin ca bo co ti chnh cho cc nh u t ch cha quan tm n thng tin qun tr ni b.PHN C : H THNG CHUN MC K TON QUC T V VIT NAM</p> <p>Chun mc K ton quc t (IAS/IFRS)Chun mc K ton Vit Nam (VAS)</p> <p>K hiuNgyNi dungK hiuNgyNi dung</p> <p>1Chun mc chung cho vic lp v trnh by bo co ti chnh1VAS 0112/2002Chun mc chung</p> <p>2IAS 0108/1997Trnh by Bo co ti chnh2VAS 2112/2003Trnh by Bo co ti chnh</p> <p>3IAS 0212/1993Hng tn kho3VAS 0212/2001Hng tn kho</p> <p>4IAS 0712/1992Bo co Lu chuyn tin t4VAS 2412/2002Bo co Lu chuyn tin t</p> <p>5IAS 0812/1993Chnh sch k ton, thay i c tnh k ton, v sai st5VAS 2902/2005Chnh sch k ton, thay i c tnh k ton, v sai st</p> <p>6IAS 1001/1995Cc s kin pht sinh sau ngy kt thc k k ton nm6VAS 2302/2005Cc s kin pht sinh sau ngy kt thc k k ton nm</p> <p>7IAS 1112/1993Hp ng xy dng7VAS 1512/2002Hp ng xy dng</p> <p>8IAS 1210/1996Thu thu nhp doanh nghip8VAS 1702/2005Thu thu nhp doanh nghip</p> <p>9IAS 1612/1993Ti sn c nh hu hnh9VAS 0312/2001Ti sn c nh hu hnh</p> <p>10IAS 1702/1998Thu ti sn10VAS 0612/2002Thu ti sn</p> <p>11IAS 1812/1993Doanh thu11VAS 1412/2001Doanh thu v thu nhp khc</p> <p>12IAS 1902/1998Li ch nhn vinCha c</p> <p>13IAS 2001/1995K ton i vi cc khon ti tr ca Chnh ph v trnh by cc khon h tr ca Chnh phCha c</p> <p>14IAS 2112/1993nh hng ca vic thay i t gi hi oi12VA...</p>