CIRCULAR NO. 75/2015/TT-BTC DATED 16 MAY 2015 OF MOF ADDITION, REVISION TO ARTICLE 128 OF CIRCULAR 200/2014/TT-BTC IN GUIDANCE OF ENTERPRISE ACCOUNTING REGIME
Circular 75/2015/TT-BTC addition, revision article 128 of Circular 200/2014/TT-BTC in guidance of enterprise accounting regime as follows:
Enterprises who must prepare Interim financial statements (quarterly financial statements and semi-annual financial statements) are opted to prepare the Interim financial statements of 2015 under Decision 15/2006/QĐ-BTC or Circular 200/2014/TT-BTC. The Financial statements of whole 2015 must be complied with circular 200/2014/TT-BTC.
