Uni 28-01-2015 - Guidance on preparation and present of combined financial statements

MOF just issued Circular No. 202/2014/TT-BTC in guidance of preparation and present of combined financial statements.

• This Circular guides how to prepare and present combined financial statements for the investments in subsidiary, joint-venture, associate and treatments for internal transactions of the group, joint-venture, associate.
• This Circular is applied to enterprises in form of parent- subsidiary.

The enterprises are applied to combined rules of this Circular to prepare the general financial statements between enterprises and do not have legal personality with dependent accounting records