CIRCULAR NO. 200/2014/TT-BTC DATED 22 DECEMBER 2014 OF MOF ABOUT ENTERPRISE ACCOUNTING REGIME PUBLICATION
On 22 Dec 2014, Finance minister signed 200/2014/TT-BTC replacing Decision 15/2006 dated 20 Mar 2006 about enterprise accounting regime and Decision 202/2014 about preparing combined financial statements.
Circular 200/2014/TT-BTC effective from 01 Jan 2015 and applied for financial statements preparation from 2015. Accordingly, there are many changes of ledger forms, entries and accounting vouchers are not forced to comply, recognized transactions in compliance with IFRS, separating tax purpose and accounting purpose…
