- 1Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 2Law No. 03/2003/QH11 of June 17, 2003, on accounting
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM
|
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
- 1Decision No. 100/2005/QD-BTC of December 28, 2005, on the issuance and publication of six Vietnamese standards on accounting (batch 5).
- 2Decision no. 12/2005/QD-BTC of February 15, 2005 on the issuance and publication of six Vietnamese standards on accounting (batch 4)
- 3Decision No.165/2002/QD-BTC of December 31, 2002 promulgating and publicizing six (06) Vietnamese accounting standards (phase 2)
- 4Decision no. 149/2001/QD-BTC of December 31, 2001 on the promulgation and announcement of four (4) accounting standards of vietnam (phase 1)
- 5Decision No. 38/2000/QD-BTC of March 14, 2000, promulgating and publicizing for application of the system of Vietnamese accounting standards and auditing standards
- 1Decision No. 100/2005/QD-BTC of December 28, 2005, on the issuance and publication of six Vietnamese standards on accounting (batch 5).
- 2Decision no. 12/2005/QD-BTC of February 15, 2005 on the issuance and publication of six Vietnamese standards on accounting (batch 4)
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
- 4Law No. 03/2003/QH11 of June 17, 2003, on accounting
- 5Decision No.165/2002/QD-BTC of December 31, 2002 promulgating and publicizing six (06) Vietnamese accounting standards (phase 2)
- 6Decree of Government No.86/2002/ND-CP of prescribing the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies
- 7Decision no. 149/2001/QD-BTC of December 31, 2001 on the promulgation and announcement of four (4) accounting standards of vietnam (phase 1)
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