Circular 200/2014/TT-BTC dated 22 December 2014 of MOF about enterprise accounting regime issuance
On 22 December 2014, MOF signed Circular 200/2014/TT-BTC replacing Decision 15/2006 dated 20 March 2006 about enterprise accounting regime and Decision 202/2014 about preparing consolidated statements.
Circular 200/2014/TT-BTC effective from 01 Jan 2015 and applying to preparation of financial statements from. Accordingly, there are changes about form of accounting records, ledger system and accounting vouchers, transaction recognition in accordance with IFRS, recognition instruction between taxes and accounting…
