CIRCULAR 200/2014/TT-BTC DATED 22 DECEMBER 2014 OF MOF FOR ENTERPRISE ACCOUNTING REGIME ISSUANCE
Dated 22 Dec 2014, MOF signed Circular 200/2014/TT-BTC replacing Decision 15/2006 dated 20 Mar 2006 about enterprise accounting regime and Decision 202/2014 in guidance of combined business presentation.
Circular 200/12/2014 effective from 01 Jan 2015 and applying to financial statements presentation from 2015. Accordingly, there are many changes for accounting records, ledger forms and accounting vouchers, recognition of transactions complied with IFRS, distinguished accounting and tax purposes …
