Hệ thống pháp luật

THE MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence Freedom Happiness

 

No. 234/2003/QD-BTC

Hanoi, December 30, 2003

DECISION

ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON ACCOUNTING (BATCH 3)

MINISTER OF FINANCE

- Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
- Pursuant to Governmental Decree No. 86/2002/ND-CP dated November 5, 1993 on the functions, jurisdictions and organization of ministries and ministry-level agencies;
- Pursuant to Governmental Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, jurisdictions and organization of the Ministry of Finance;
- In response to the requirement of economic and financial management reform, improvement of the quality of accounting information provided in the national economy and examination and verification of accounting practice.
Upon the proposal of the Director of the Accounting and Auditing Policy Department and Chief of the Ministry Office,

DECIDES:

Article 1. To issue six (06) Vietnamese Standards on Accounting (Batch 3) with the codes and titles specified:

1. Standard No. 05 -

Investment Property

2. Standard No. 07 -

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3. Standard No. 08 -

Financial Reporting of Interest in Joint Ventures

4. Standard No. 21 -

Presentation of Financial Statements

5. Standard No. 25 -

Consolidated Financial Statements and Accounting for Investments in Subsidiaries

6. Standard No. 26 -

Related Parties

Article 2. Six (06) Vietnamese Standards on Accounting issued folowing this decision shall be applicable nation-wide to enterprises of all industries and economic sectors.

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Article 4. The Director of the Accounting and Auditing Policy Department, the Ministry Office Chief, and heads of relevant affiliate and subsidiary units of the Ministry of Finance shall be responsible for guiding and overseeing the carrying out of this Decision.

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER





Tran Van Ta

 

HIỆU LỰC VĂN BẢN

Decision No. 234/2003/QD-BTC of December 30, 2003, on the issuance and publication of six Vietnamese Standards on Accounting (batch 3)

  • Số hiệu: 234/2003/QD-BTC
  • Loại văn bản: Quyết định
  • Ngày ban hành: 30/12/2003
  • Nơi ban hành: Bộ Tài chính
  • Người ký: Trần Văn Tá
  • Ngày công báo: Đang cập nhật
  • Số công báo: Đang cập nhật
  • Ngày hiệu lực: 16/02/2004
  • Tình trạng hiệu lực: Còn hiệu lực
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