CÁC NỘI DUNG CHÍNH CỦA CHUẨN MỰC KẾ TOÁN CÔNG VIỆT NAM (ĐỢT 1)

Abstract

The project on announcing the public accounting standard system in Vietnam was issued in Decision No. 1299/QD-BTC dated July 31, 2019 of the Ministry of Finance. Accordingly, from 2020 to 2024, Vietnam will issue and publicize the first 20 Vietnamese public accounting standards (VPSAS) to improve the legal framework on finance and accounting; building effective and efficient management tools of the State and units in the public sector; enhance the accountability of units in the public sector, in a timely, complete and internationally recognized manner. Thereby, contributing to promoting the integration of the economy, improving transparency and comparability with financial information in the public sector.