Thông tư 75/2015/TT-BTC sửa hướng dẫn chế độ kế toán doanh nghiệp

THE MINISTRY OF FINANCE

Circular No. 75/2015/TT-BTC datedMay 18, 2015 of the Ministry of Finance amending the Article 128 of the Circular No. 200/2014/TT-BTC dated December 22, 2014 guiding the accounting policies for enterprises

Pursuant to the Law on Accounting dated June 17, 2003;

Pursuant to the Decree No. 129/2004/ND-CP dated May 31, 2004 of the Government on guidelines for the Law on Accounting in the business operation;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 13, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director of the Department of Audit and Accounting Regulation,

The Minister of Finance issues a Circular on amendments to Article 128 of Circular No. 200/2014/TT-BTC dated December 22, 2014 on guidelines for accounting policies for enterprises.

Article 1. To amend the Article 128 of Circular No. 200/2014/TT-BTC dated December 22, 2014 guiding the accounting policies for enterprises as follows:

“The Article 128 of this Circular shall apply to the financial year beginning on or after January 1, 2015.

Every enterprise which is required to prepare interim financial statements (quarterly financial statements and semiannual financial statements) may decide whether to follow Decision No. 15/2006/QD-BTC dated March 20, 2006 of the Minister of Finance on issuance of accounting policies for enterprises or this Circular to prepare interim financial statements of 2015. The annual financial statement of 2015 must comply with regulations of this Circular.

This Circular replaces Decision No. 15/2006 / QD-BTC dated March 20, 2006 of the Minister of Finance and Circular No. 244/2009 / TT-BTC dated December 31, 2009 of the Ministry of Finance on issuance of accounting policies for enterprises and Circular No. 244/2009/TT-BTC dated December 31, 2009 of the Ministry of Finance on amendments to accounting policies for enterprises. Contents of Circulars on guidelines for the Vietnamese Accounting Standards that are not contrary to this Circular are still valid. Any regulations which are contrary to this Circular shall be annulled.

Before the Accounting Standard for financial instruments and guiding documents on the implementation of Accounting Standards of financial instruments are issued, accounting units are recommended (but not required) to present and describe financial instruments as prescribed in Circular No. 210/2009 / TT-BTC dated November 06, 2009 of the Ministry of Finance on guidelines for application of International Accounting Standards for presentation of financial statements and description of financial instruments”.

Article 2. Implementation effect

This Circular takes effect on July 14, 2015.

For the Minister

The Deputy Minister

Tran Xuan Ha