Chuẩn mực kế toán quốc tế (IAS) và chuẩn mực báo cáo tài chính quốc tế (IFRS) kinh nghiệm xây dựng cho Việt Nam

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CHINH OUOC TE
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UINH NGHIEM XUV 0tfN6 CHO UlET NHM
Vu Manh Chien
Tn/dng Dai hpc ThUPng mai
Email:

Le Nhu
Tuven
Grenoble
Ecole
de Management
Email:

Ngaynh$n
07/11/2013
Ngaynh$nlai 28/11/2013
Ma
so-
64+65.1BAee.21
V
fec
hinh thanh eac

tieu
chuan ve ke toan qud'c le va xay dung hd thd'ng chuan mUc ke toan
cua
cac qud'c
gia
cd nen kmh
tephat
trien da
dUOc
ban va thuc hien td
nhOng
nam 1970
cOa thek}
trudc. Mdc du eho den nay lAS/IFRS da duae ap dung d nhieu quoe gia tren the'gidi nhung sU hieu
biet
ve
lieh sO
hinh thanh va ban chat cua no ludn la mdt van de quan tam dac biet khi nghien cOu xay
dung
he thdng chua'n muc neng cho mdi nudc. Bai viet md ta heh sd hinh thanh cua lAS/IFRS. gidi
thi$u
nhQng dac diem mang tinh ban chat cda lAS/IFRS trong quan he so sanh
vdi
he thd'ng ke' loan d
m6t
so qud'c gia phat tnen tren the'gidi vdi mong mud'n ddng gop mot gdc nhin cho nhdng ngUdi lam
cong
tac xay dung ehuan mue ke toan d
Viet
Nam.

TCl
khoa-
IAS, IFRS, chuan mUe
ketoan,
che'dd
ketoan
1.
0^1
va'n de
tiep
tuc nghien cUu va ban hanh them cdc chuan
Cho den nay,
Viet
Nam
mdi
ban hanh dUdc 26 muc ke loan cho day
dii
va phu hap vdi he thdng
chua'n myc ke toan mo phdng
IU
cac chua'n muc
lAS/lFRS
de nham muc dich tao dieu kien cho
ke toan qud'c te (IAS) va chua'n muc bao cao tai
hpi
nhap qud'c te va chua'n hda
viec
ap dung cho
chfnh qud'c te
(IFRS) tU

khoang nam 2001 de'n cac to chUc doanh nghiep.
nam 2005 26 chua'n muc ke toan
Viet
Nam
Ivlyc
dfch da rd rdng nhung
viec
nghien
ciiu,
(Vietnam Accounting Standards VAS) dupc bien sogn va ban hdnh cac chua'n
miic
ke loan
danh sd tU VAS1 den VAS30 tUdng Ung
vdi
21 Viet Nam
tiep
theo gap rat nhieu khd khan
doco
chua'n myc
IAS
va 4 chua'n myc
IFRS.
Cac nhieu tranh luan trai chieu ve
vide
thUa nhdn ap
chua'n muc ke toan nay do Vu Che do ke loan dung toan bd hay d mdt mUc dp nao dd hd thdng
kie'm toan true thupc Bd Tai chinh
chii
tri xdy chua'n myc lAS/IFRS, ddc
biet

cac
khia
canh lien
dyng va ban hanh Viet Nam van trong qua Irinh quan den gia tr| hdp
IJ (fair
value) cung
nhu
cac
khoa hoc
^
34 thtfdng'mai 86
64 + 65/2014
Kiara
1^'
vA
QuAsT IX
cdng cy tai chinh trong thdi
gian
gan ddy thuc su
rat dang dupc quan tdm va can dupc nghien cUu
mdt
each
ky ludng.
Cac qudc gia tren the gidi
lUa
chpn cac
each
khac nhau de' xay dyng/ap dung he thong
IAS7IFRS va ho da thyc
hien

viec nay nhu the
nao? lieu chung ta cd the hoc gi tU nhQng kinh
nghiam
nay cho
vide
xdy dung hd thdng chua'n
muc ke loan Vidt
Nam"?
Bai nghien cdu nay cua chung tdi cd mong
mudn lupc sQ
lai
sU hinh thanh
ciia
he thong
lAS/lFRS,
nhOng dac die'm chfnh
ciia
he thdng
nay trong quan he so sanh viec ap dyng
lAS/lFRS
lai Chau Au va
mdt
sd qudc
gia
khdc, qua dd rut
ra mdt so bai hpc cho viec xdy dyng he thdng
chud'n muc ke toan tgi
Viet
Nam.
2.

L|ch
sQ
chua'n
mUc
ke loan quo'c te (IAS),
chuan myc bao cao tai chfnh qudc te (IFRS) va
vipc dp dung
d
Chau Au
Hdi ddng chud'n myc ke toan qud'c te
(lASC)
ra
ddi
vao nam 1972 theo sang
kien
cua Douglas
Morpeth khi ong tham dy Dai hdi ke toan the gidi
dypc to chUc tai Sydney vdi tu
each
la Chu tjch
Vidn
ke toan cdng chUng Anh va
xU
Wales
(ICAEW
- Institute of Chartered Accountants
in
England and Wales). Nhdn thay nhQng ldi ich
ciia
viec

thiet ldp chud'n mQc ke toan qudc te' nen dng
da
hen lgc vdi
Ngai
Henry Benson,
mdt
ngudi Anh
ma ngay
nay van phdng
ciia
dng
true
thudc Cdng
ty lu van PricewaterhouseCoopers (PwC) de' trao
ddi ve
•}
tudng
ciia
minh. Vi ca hai nhan thUc rd
tam quan trpng cua van de
nay
nen da nhanh
chdng tneu tap nhQng ngudi dong cap d My va
Canada. Cho
dii
ngudi My
vaii
cdn do
du
khi ap

dyng cac tieu chua'n ke toan nUdc ngoai nhung
Hdi
ddng chua'n mUc ke loan quoc te va'n dupc
thdnh
Iqlp
vdo ndm 1973 bang sy thdng nhat cua
9 nudc vdi Vj Chu
lich
dau tien la Henry Benson.
6ng
da de xuat Ihanh lap td chUc ndy d New York
nhung Vidn Ke toan cdng chUng Anh vd xu Wales
phan ddi, yeu cau
ddi
try sd
tai
Ludn Ddn.
2.1.
Chuan
mi/c
ke'todn quoc
teso
1 (IAS 1)
Chua'n myc ke loan quoc te sd 1 (IAS
\nternational
Accounting Standard 1) - "Quang ba
cac chua'n muc ke
loan"
- dUdc cdng bd ngay
IU

ndm
1973
nhung khdng dupc mot he thdng chua'n
myc qudc gia ndo thdng qua.
Ngay tQ giQa nhQng nam 1970, chud'n myc ke
toan qudc le da xuat hien nhQng
ddi
thu canh
tranh Td' chUc Hdp tac va Phdt trie'n
kinh
te
(QECD - Organization for Economic Co-operation
and Development) cd
mdt
nhdm nghien
cUu
ve
nhOng
chud'n mUc ke todn va Lien hiep qudc cung
xem xet kha nang xay dyng mot bd chud'n muc
qudc te TrUdc mdi lo nggi
bi
de dpa, Hdi ddng
chua'n muc ke toan qudc te da Ihuyet phuc dupc
Td chUc Hpp tac va Phat trie'n kmh te vd Lien
hiep
qudc khong cdng bd bd tieu chuan ke toan neng
cQa
minh
vdi

myc
lieu
nham loai bd moi dd'i
thii
qud'c te. Nhung
vai
nam sau,
H6i
ddng chud'n
muc ke toan qudc le
lgi phai
ddi mat
vdi
mpt moi
de doa mdi. Ndm 1982, Lidn dodn ke loan quoc
te (IFAC International Federation of
Accountants) mud'n sap nhgp
Hoi
ddng chud'n
mUc ke toan quoc te vdo to chUc cua minh nhung
du an nay khdng thdnh cdng do vap phai sy phan
ddi
Clia cac thanh
vien
Khi da giQ duac sy ddc ldp va ddc quyen,
Hpi
ddng chud'n myc ke todn qud'c te bat dau thuc sy
tdng tdc phat
trien.
Mot nhdm nghien cUu dupc

thanh Idp de' soan thao chua'n myc cac cdng cy
tai
chinh (IAS 39) vd sau dd cdng bd khung ly thuyet.
Myc dich cua viec soan ra "nhQng chuan myc ke
loan nhu vdy la nham
giiip
cho cac bao cao tai
chinh neu dp dyng chuan mUc dd se dap Ung
dupc nhu cau thdng tin
ciia
cdc nha dau tu" (Tgp
chi qudc te KPMG. 2007).
Vao nam 1986. Hpi ddng chud'n muc ke loan
qudc le
tiep
cdn vdi thj trudng chUng khoan vi cd
hdp tac vdi Td chUc Qudc te cac Uy ban ChUng
36
64 +
65/2014
_hhoa
hQC
^
'thddng
ma)
35
mSH
TE VA
QUAar tv
khoan (IOSCO - The International Organization of

Securities Commissions) de' xdy dung mo hinh
ban cao bach co phieu qudc te. Td chUc nay tham
gia lich cyc vao cac cdng trinh cai tien chuan muc.
Tuy nhien den nam 1993, ngupc lai mpi mong dpi,
mot to chUc cua My da tU choi cdng nhdn Hdi ddng
chua'n muc ke toan quoc te nhu mdt to chUc chua'n
muc chfnh thUc.
Hdn the' nQa, Uy ban Chdu Au da cd cau lgi
cho hdi hda cdc chud'n muc ke todn Chau Au va
tu chdi hdp tac vdi Hdi dong chua'n
muc
ke toan
qudc te bdng viec ban hanh cac sac lenh sd 4 vd
so 7 ndi tie'ng Ian
lUdt dUdc
cdng bd vao cac nam
1978 va 1983.
Mac du cd nhieu quan nggi nhung Uy ban
Chdu Au van trd thanh quan sdt vien cho Hpi ddng
chua'n mUc
ketoan
quoc te vao nam 1990 nhd cd
sy thuye't phuc cue dng Georges Barthes de
Ruyther,
Chii tich
Hoi dong va Id mot chuyen
gia
ketoan
- cdng sU
ciia

van phdng
Arthur
Andersen,
Gan 10 nam sau, den nam
1999,
Uy ban Chau Au
ra tuyen bo chua'n muc ke toan qudc te
IAS tUdng
Ihfch vdi cac quy
dinh
cua Chau Au, ngoai trU mpt
vai
dieu
khoan.
Nam 2001,
CO
cd'u
tochUc ciia
Hpi ddng chud'n
muc ke toan qud'c te
dUdc
dieu chinh de
tUdng
thich hdn vdf
cd
cau
ciia
mdt to chUc Hoa Ky la
Hpi ddng chud'n myc kd todn tai chfnh (FASB -
Financial Accounting Standards Board). Va vi the

mpt td chUc mdi ve cac chua'n muc ia Hpi ddng
chua'n muc ke toan quoc te
(lASB
- International
Accounting Standards
Board),
da
dUdc
thanh lap
va Hdi ddng chuan muc ke toan quo'c te trd thanh
To chUc
iiy
ban chua'n myc ke todn qudc te
(lASCF
International Accounting Standards
Committee Foundation) va chi giO vai trd lanh dao,
chi
dinh
va tim
kiem
nguon von, Cac chua'n myc
cung thay dd'i, tU Chua'n myc ke toan qudc te IAS
thanh Chud'n muc bao cao tai chfnh qudc te
IFRS.
Vao nam sau, Uy ban Chdu Au thdng qua quy
dmh sd 1606/2002 cdn dupe
gpl
la "Chudn muc
bao cao
tai

chfnh qudc te
IFRS
2005". Dieu 4 quy
dmh bat budc ap dung cac chuan myc lAS/IFRS
khi cdng bd bao cao ke loan hdp nhat
ciia
cac,
cdng ty Chau Au mem ye't tren th| trudng
chUng
khoan tU ngay 1/1/2005. Dieu 5 cho phdp cac
nudc thanh
vien
cd quyen lya chpn ap dyng
nhOng
chuan muc nay cho cac cdng ly khac.
Cung vdi lien trinh
xay
dyng hd thdng chuan
myc ke toan qudc le, vao thang 5/2000,
td chile
Qudc te cac Uy ban ChUng khoan chinh thiic
khuyen nghj thanh vien cua minh cdng nhan he
thdng chua'n myc ndy lam tham chieu cho tat ca
cac
giao
djch va niem yet tren
thi
trudng
tai
chi'nh

qudc te de' trdnh tinh trang khdng thd'ng nhd't trong
cac bao cao tai chinh,
Nhd su hd'trd
ciia
Lien minh Chdu Au va T6
chUc
Qud'c te cac Uy ban ChUng khoan,
IFRS
chinh thUc trd thdnh chua'n mUc mang tinh qudc
te.
Dd la ly do tai sao To chUc chud'n myc ke toan
qudc te sau nay ngay cang phat
trie'n.
Nam 2005,
IFRS
dupc ap dung d Chau Au vd sau dd la 6 Uc,
Nam
Phi
va Niu Di-Ldn. Trung Qudc nam 2006
cung tuyen bd dang bat dau dieu chinh cho phu
hpp vdi chua'n ke toan quoc te. Nam 2007, Uy ban
ChUng khoan qud'c gia Hoa Ky (SEC - Securities
and Exchange Commission) cho
biet
chua'n
IFRS
da
dUdc
chap nhan gidng nhu bd nguyen tac ke
todn My (US-GAAP US Generally Accepted

Accounting Principles).
Ke'
tu dd cd the' nhdn
Ihay
mdt dieu la cd rat
nhieu quoc gia hoac chap nhdn IFRS,
ho|c
dang
trong qua trinh
dieu
chinh cac chua'n myc trong
nudc cho hai hda vdi
IFRS
2.2. Chuan mtfc Bao cao Tai chfnh Quoc ie
IFRS: muc tieu va nguyen tac
Bac die'm ehinh cua IFRS
- Cach liep can ke toan Anh - My
Chud'n muc
IFRS
gan gidng vdi chuan
mUC
Anh va My. Thyc vdy, chuan myc nay thien ve
khoa hoc
36
thddng mar
So 64 + 65/2014
KESH
T^'
vA
^kss ht

each
tiep cdn nghidp vy dudi khia cgnh
kinh
le hdn
la phdn lich phap ly. Vi the nen nguyen tac
coi
trpng ban chat hPn hinh thUc, mpt cdch
tiep
can
gdn vdi ke toan Anh - My da dUdc dUa vao khung
ly thuyel
ciia
IFRS.
Vf du trudng hpp dp dung nguyen tac nay trong
chud'n myc
IFRS:
+ Mpt tdi san la ddi tuang ciia hap ddng cho
thue tai chinh phai dupc ben cho thue hach toan
la tdi san co
dinh
Irong trudng hpp ben di thue
kid'm sodt tdi san do, thgm chi ca khi khdng
phai
Id
chii
sd hOu tdi san
(IAS
17).
+ Mpt cdng ty con phai dupc hach todn hdp
nhal neu xet ve ban chat

mdi
quan he
giQa ccng
ly con vd con ty me the'
hien
doanh nghiep do chju
sy kie'm sodt (ngay ca khi md'i quan hd ve von la
rat ft
hode
thdm
chi
khong cd)
Ngodi ra cd the' thay nhQng net tUdng dong
khdc giiia hg thdng ke todn Anh - My va chud'n
myc bdo cdo tai chfnh quoc le:
IFRS
khdng quy
dmh danh muc lai khoan. Mdi ddn v| phai lap danh
myc rieng tuy theo nhu cau
ciia
minh, Vi vdy trong
he Ihdng
IFRS
khdng cd cdc sd dd hgch
loan.
Mdl die'm nQa la IFRS khdng quy dmh moi
quan hd giQa ke toan va
Ihue.
Cdc chua'n myc
dupc xdy dyng doc lgp, khdng phu thupc vao cac

yeu to ve
Ihue.
Chenh lech thdi gian
giQa
ke toan
va thue dupc hach toan trong phan thue hodn lai
(IAS 12).
Mdt hd thdng ke toan dua tren
nhOng
nguyen
tae:
Bd
nguyen tac ke lodn My US
G/WP
va hogch
dd ke loan Phdp
(IrU nhOng
npi dung gidng nhu
IFRS) dua tren
nhOng tieu
chud'n rat cy the de cd
the
dykien
trudc dupc
moi
tinh hud'ng cd the' xay
ra nham quan ly chat che
vigc
ap dyng nhQng
chud'n myc dd. Ldi the cua

viec
nay la de'dp dung
nhung cd
mdt
bat cdp Idn la
de"lach
lugt. Tren thuc
le
nhOng
vu bd
boi
tai chinh da xay ra, die'n hinh
nhu vy cdng ty Enron cho thay nhQng hgn che vd
nguy
hiem ciia each
tiep can ndy.
Trong khi do he thdng
IFRS
xdc
dinh
nhQng
nguyen tac can tudn
thii
vdi nhQng vi dy ap dyng.
NhQng
tieu
chud'n dUdc dUa ra nhu vgy se khd dp
dung han. doi hdi ndng luc chuyen mdn nhieu han
nhung cung khd
Idch

ludl hdn
Vi du minh hoa
sU
khdc nhau
giOa
ke toan theo
quy lac vd ke toan theo nguyen tac
dinh
nghTa
hdp ddng cho thud
*-
Theo chua'n myc My, viec dmh nghTa hpp
ddng cho thue dya vao 4 tieu chf dUpc sd hda,
chi
can dap Ung 1 lieu chi duy nhat se lu ddng coi hop
ddng dd
la
hpp ddng cho
Ihue
tdi chfnh
•I-
Theo chua'n myc
IFRS,
viec dinh
nghTa hdp
ddng cho
Ihue
dya vdo phdn
ti'ch
ban chat cua

hdp dong MUc dd hen quan den
riii
ro va nhQng
ldi fch gan hen vdi
viec
sd hQu mdt tai san dudc
thue se
giup
xac dmh dupc ban chat cua hpp ddng
cho thue.
Sd dung gia tn hap ly
Theo To chUc chua'n muc ke loan qudc te,
thdng
tin tai
chfnh can Uu tidn danh cho nhQng nha
dau tu vi ho
sQ
dung bdo cao
lai
chinh de xac
dinh
gid
In ciia
doanh nghiep va kha ndng sinh ldi,
Chinh vi
Id
dd ho se quan tdm nhieu den gia trj
tren
thi
trudng hdn la

gia
gdc.
"Gid
tri
hdp ly" (fair value) dupc hie'u la so lien
ma dd'i
lai
se cd mdt
tai
san dupc
Irao
dd'i giQa cdc
ben
khi
da duac thdng
tin
day
dii,
cd sy thda thudn
thd'ng nha't va hanh ddng trong nhQng dieu kien
canh tranh binh thudng.
Gid
tn hop ly thien ve gia tn thj trudng. Tuy
nhien cung can tinh den nhieu ngudn thdng tin
khdc (so sanh thuan
nhal,
gid
tn
hien
lai cua ddng

tien tren cd sd nhQng ddnh gid ddng tin cdy).
Hidn
tai
hda
IFRS ydu cau chuyen cac khoan phai
Ihu
vd np
cd
thdi
han dai hdn dieu
kien
thanh loan thdng
Ihudng sang gia trj hien tai.
Dieu
nay cd nghTa la
can
phai
tinh den gid tn
thdi
gian ciia
lien
vd lach
86
64 +
65/2014
Jiboa
hoc
^
'thddng
m^l

37
HEVH
TE VA
QUAJV tV
bach giao djch
giQa gia
trj hidn
tai
va gia tn dau tu.
fhdng
tin tai chinh
chi
tie't
Thdng tin tai chinh theo chua'n mpc
IFRS
duac
mieu ta rat
chi tiet
the hien qua cac bdo cao tai
chinh,
cac thdng tin nganh va thdng
tin
kem theo
trong phy luc,
Mdt bp bao cao tai chfnh day du bao gdm (tham
khao them
IAS
1
«trinh
bay bao cdo

tai
chfnh)>)
•I-
Mgt ban bao cao tinh hinh tai chfnh vao cuoi
ky (bang can
doi
ke toan),
•I-
Mdt ban bao cao ket qua chung cua ky;
•t-
Mot ban bao cao nhQng thay
doi
von
chii
sd
hQu trong ky;
-I-
Mot ban cao cao dong
tien
trong ky;
•I-
Thuyet minh mieu ta tdm tat cac
phUdng
phap
ketoan
chfnh va nhQng thdng tin
giai
thich khac,
Giam thie'u
lUa

chpn cac phUdng phap ke toan
Cac doanh nghiep khi trinh bay bao cao tai
chinh theo
IFRS
phai dp dung mot
each
ddng bo
toan bd cac tieu chua'n va thuyet minh
dieTi
giai
ciia
he thdng chua'n muc
IFRS,
Ngay
tU
ndm
1989,
Hpi dong chua'n myc ke
toan qud'c te da cd dy thao
giam
thieu lya chon
cac phUdng phap ke
toan.
Vao nam 1993 xua't
hien nguyen tac "phUdng phap duy nhat" va
trudng hdp ngoai le la cd nhieu phUdng phap
trong dd cd phUdng phap "Uu
tien".
Thyc vgy
nham dap Ung muc

tieu
dam bao sy so sanh
thdng tin tai chinh giQa cac doanh nghiep, trong
da sd trudng hdp ngudi ta chi
giO
mdt phUdng
phap ke toan duy nhat,
Vi du
mmh
hga ve viec giam thieu lua chon cac
phuang phap ke toan trong chua'n myc
IFRS
Chua'n muc
IAS
19 "phuc lpi cho
ngudi
lao
dpng"
yeu cau hgch toan cac cam ke't phuc lai huu
tri va khdng cho phep
chi
ghi nhQng thdng tin ddn
gian trong cac Ihuyet minh bao cao
Chua'n mUc
IAS
11 "hdp dong xay dyng" yeu
cd'u hach toan theo phUdng phap
ghi
nhan doanh
thu va chl phf theo giai doan hoan thanh (phuong

phap ty le phan tram hoan thanh) vd cam sif dung
phudng phap hoan thanh tram phan tram.
Khung ly thuye't
De
hieu
ro dUpc van de cdt loi ciia cac chuan
muc
IFRS
tht khong nhd't thief phai tim hie'u fat ca
van de ve
IFRS
ma chf can hie'u duac khung ly
thuyet ve nd.
Nguoc lai
vdi
hogch dd ke toan Phap, To
chile
chud'n muc ke toan quoc te xay dyng dUpc mfit
khudn khd khai niem thUc thu. Qua dung nhu
v§y,
muc 1 cua nguyen tac ke toan Phap "dd'i
tUdngva
nguyen tac ke
todn"
chi
ddn thuan dua ra nhQng
nguyen tac ke toan va
dinh
nghTa cac bao cao
thudng men.

Vl tri khung ly thuye't cua Td chdc chuan
mUc
ke'
toan qud'c te
Khung ly thuyet cua To chUc chua'n
mUc
ke
toan qudc te khdng
phai
la mpt chuan myc. Khdng
cd ndi dung nao trong khung ly thuyet nay c6 the
thay the dUdc mot chua'n mUc ke todn quoc te
rieng
biet,
Vi vay khung ly thuyet khdng neu cac
quy
dinh
ve chua'n mye danh gia hogc cac thdng
tin
can
phai
cung cap.
Thang 4/2004, Hdl ddng chua'n myc
ketoan
tai
chinh Hoa Ky va To chUc chua'n muc ke loan quoc
te da hpp lai vdi nhau de xem xet ke hoach hanh
ddng chung va den thang 10/2004 ra quyet djnh
them vao do dy thao phat trie'n khung ly thuyet
chung dupe xay dung tQ hai khung da cd san.

Den nam 2010, hai to'
chUc
nay da hoan thanh
xong
giai
doan dau tien
ciia
dy thao xay
dUng
khung ly thuyet ve cac chuan myc cua minh. Tren
quy mo Chdu Au, khung ly thuyet nay khdng phai
Id ddi tudng dupc Uy ban Chau Au thdng qua va vi
vay nd khdng dUdc cdng bo dUdi dang quy
dinh
(ngUdc
lai
so
vdi
cac chud'n mUc
IAS
va
IFRS).
Mac du vay nhung khung ly thuyet nay
vari dUdc
cong bd trong phu luc
ciia
td cdng bao "Nhdn xel
cua Uy ban Chdu Au ve mdt sd dieu trong quy
dinh
sd

1606/2002"
va nhd dd quy
dinh
nay
(Ja
khoa
hoc
38
thddng'mal'
So
64 +
65/2014
KI9IH
T£
VA
QJCAX
IX
duqc dua vdo he thdng phdp ludt Chau Au nhu
mdt
chu^n
myc ke todn quoc te.
3. Mpt so bai hoc kinh
nghiam
cho Vi#c xay
dyng chuan mUc ke loan
Vi$t
Nam (VAS)
Coi Irong ban chat hdn hinh
IhUc,
ke toan

Viet
Nam can cd Id trinh ban hanh
dii
cdc chua'n myc
ke toan phu hpp vdt
lAS/lFRS
vd tien tdi
chi
sif
dyng hd Ihong chud'n myc, xda bd che dd ke todn
vdi hd thdng tdi khoan va quy
dinh
hudng ddn
hach
toan
cUng
Hien tgi
tren the
gidi
cd kha nhieu quoc gia chi
dp dung chud'n myc, khdng quy dmh che dd ke
todn cUng (My, Trung Qudc.) tao dieu kien cho
viec nghien cUu va
ap
dung thong nhat chud'n mUc
ke
toan.
Hien
tai, Viet Nam cdn song hdnh ca hai
chS

dp ke todn doanh
nghiap
(ban hanh theo
quyel dmh 15 va quyel dmh 48)
Ihuc
su khdng
hdp ly vd cung khdng dam bao nguyen tac duy
nhat Che dd ke toan
hien
nay dUdng nhu dang
"chgy theo" cac phat
sinh
mdi de' hudng dan, thieu
ttnh ddng bd, nhd't qudn vd tudn
thii.
Theo quan
diem
chung
tdi,
can nghien cdu ban hanh du hd
Uidng chud'n muc ke todn va cham dUt viec
ap
dung theo che dp ke
loan.
Xay dung dan eae dieu kidn
lien
tdi ap dung
gia
(r; hop ly
Thuc le tai nhieu qud'c

gia
cho thay viec dp
dyng gia lr| hpp ly thyc sy dem lai cho cac nhd dau
tu tren th| trudng chUng khodn nhQng thdng
tin
xac
thyc han rd't nhieu ve bdo cdo
tdi
chinh cua doanh
nghidp. Dac bidt vdi nhQng qudc gia dang mong
mudn
phai
trid'n lh| Irudng chUng khodn trd thanh
mdl kenh cung cap von quan trpng cho doanh
nghidp thi
vide
nay quan trpng hdn bao gid hel
Han nOa, khi chud'n myc hpp nhat doanh nghidp,
chud'n muc cdng cy tdi chinh ra ddi se cho thd'y sy
cdn thiet sif dung gia tn hdp ly trong ke toan Vidt
Nam Chung ta cung cd nhieu thuan lpi de' dp
dyng gid ndy nhU hd thong cdc
Ihj
trudng dang
phdt trie'n mgnh gdp phan cung cap thdng tin tham
chieu,
cac hogt ddng va quy dmh ve djnh gia cung
dang phat tnen cd vai trd quan trong Irong cung
cap Ihdng tin de xdc
dinh

gid tn. cd cd sd phap ly
hudng dan (79/2002/TT-BTC,
126/2004/TT-BTC)
va Chung ta cung cd kha nang cung nhu dieu kien
tiep can cac nghien cUu quoc te ve gid tn hdp
ly.
Ban hanh sdm khung ly thuyet ve ehuan muc
Theo nhdm nghien cUu dUpc biet thi khung ly
thuyet ve chua'n muc hidn dang dupc soan thao vd
se sdm ban hanh. Van de ddt ra d day la chung ta
nen dal ten
Id
khung ly thuyet hay dgt ten la mdt
chuan muc. Thyc te
6
cdc nudc cho thay khung ly
Ihuyet khdng
phai
la mpt chua'n myc trong he
thdng chud'n muc ma chi la
mdt
van ban phap ly
cung cap cdc khai niem, cdc
each
hie'u ve ndi
dung nhQng chud'n mUc sau
nay
Khung nay cd
hen quan den
viec hieu

he Ihdng cac chua'n myc
ke toan chU khdng mang ban chat ddc
lap.
Do dd
theo chung tdi, Viet Nam nen giQ nguyen
each gpi
la khung ly thuyet hoac khung
khai
mem, khdng
nen coi la mdt chud'n muc rieng biet.
Nghien cOu ap dung nguyen tac duy nhat
Ve cd ban, he thdng cdc chua'n muc ke
loan
Viet
Nam da ban hanh trudc day deu duac xay
dyng tren ca sd cac chua'n myc ke toan qudc te
phien ban cu nay da cd nhieu thay ddi.
vide
chlnh
sQa
cho phu hdp cung nhu viec ban hanh
tiep cac
chua'n myc ke toan
mdi
chU Irpng
tdi
nguyen tac
duy nhal se gdp phan ldm cho ngudi sif dung hid'u
mdt
each

rd
rang,
tranh
vide
cho phep dp dyng
nhieu phuang an, khdng nhQng gdy kho khan cho
ke loan md cho ca cdng tdc thanh. kid'm tra.
Hoan thidn hd thong bao cao
tai
ehinh phu hgp
vdl lAS/IFRS
Vdl
viec
cdp nhgt he thdng chud'n myc ke
toan,
he thdng mdu bie'u cac bao cao tai chfnh trong che
dd ke toan
Viet
Nam cd nhieu diem khdng cdn phu
hdp vdl nhQng su
Ihay
dd'i ndy Vdi vai trd quan
trong trong
viec
cung cap Ihdng tin cho cdc nha
dau tu va cd quan quan ly nhd nUdc, viec xem xel
36
64 + 65/2014
Jihoa
hQC ^

"thifdng
mat 39
KCm
TE VA
qjCAS
ET
hoan thien he thdng bao cao tai chfnh cho
phii
hpp vdi
lAS/lFRS
se dam bao tfnh dong bd.
Ke't ludn
Vide
xdy dpng mpt hd Ihong chud'n myc ke
toan rieng cua moi qudc gia dya tren tinh than
ciia
chua'n myc quoc te la sU lua chon cua rat nhieu
qudc
gia
tren the
gidi.
Die'm khac ldn nhat giQa
lAS/lFRS
la he thdng chud'n mUc ke toan quoc te
de xud't cdc
lUa
chpn ma ke toan doanh nghiep
phai van dung nd, vi vgy "xet doan" la cUdng
ITnh
cua chua'n muc ke toan qudc te,

Dieu
nay la cpc
ky quan trpng ddi vdi
vide
dao tao ke toan trong
cac trudng dgi hpc.
Nhieu nha nghien cUu deu cho rang giQa
lAS/lFRS
va US
G/^AP
cd sU hpi tu va dong nhat,
nhung cudi nam 2012 vUa rdi, phfa Hoa Ky da
tuyen bd tha'ng la se vd'n khdng du nhap chua'n
myc qudc te Hoa Ky muon chua'n myc ke toan
phai tuan
thii
theo US GAAP nhung do cdc cd
quan cd lien quan den chua'n myc ke toan trong
Lien minh Chdu Au rat quyet liet nen
hien
nay
chua that
su
cd sy dong thuan hoan todn
giQa
FASB va
lASB.
Viet Nam la qud'c gia di sau trong viec
bien
soan va ban hanh he thd'ng chud'n myc ke toan

rieng, chung ta can
luu
y tdi
nhOng
khia canh nay
trong qua trinh xdy dung de' dat
hieu
qua tdt nhd't,
tranh
td'i
da
nhOng
van de da phat smh d cac qud'c
gia khac, dac
biet
d Hoa Ky va Chau Au.
7a/
lieu tham khao:
1.
B,
Colasse,
La erise de la normalisation
comptable
Internationale,
una arise intellectuelle.
Revue
Comptabilite-Contrdle-Audit,
Tome 17,
Avril,2011.pp. 157-174.
2.

Dossier, les normes
IFRS:
premierbilanavec
les contributions de W. Nahum, J-L. Mullenbaeh,
P-J Gaudel, N
Klapisz,
RGintrac, S Bonnet
Bernard,
R Chevalier, E. Seyvos et E,
^
r^e,
Journal des Socieles,
n°50,
Janvier 2008,
3. Pascal Barnelo, Normes lAS/IFRS,
Application aux etats financiers, Dunod, 2005
4J F.
Casta, B. Colasse, Juste
vateur/Enjeux
economiques et
politiques,
Ed. Economlca, 2005.
4
lASC,International
Accounting Standards
Explained,
Wiley,
2000.
5. Catherine
Mailtet,

Anne Le Manh, Les
normes eomptables Internationales lAS/IFRS,
Foucher, 2004.
6 Robert Obert. Pratiques des normes
lAS/IFRS. Dunod, 2003.
7. Laurent
BaitIy,Comprendre
les
IFRS
- Guide
pratique des differences a connatre entre les
normes IFRS et la
comptablUte frangaise
-
3®
edi-
tion.
Editions Maxima, 2007.
Summary
The establishment of international accounting
criteria and the construction of accounting
stan-
dards have been implemented in developed
economies since 1970s. Although
Internationai
Accounting Standards
(IAS)
and International
Finance Report Standards
(IFRS)

have been
widely applied in many countries
woridwide,
the
awareness of their history and natures always rep-
resents a matter of special attention when a nation
considers building up
its
own standards. The
arti-
cle generalizes the establishment history of
lAS/IFRS, introduces the features of lAS/IFRS in
comparison with the accounting systems of some
developed countries
in
an attempt to contribute a
new angle to the establishment of accouniing
standards in Vietnam.
khoa hoc
.
m
thifdng
mai'
So 64 + 65/2014