{"id":3171,"date":"2025-11-05T15:47:31","date_gmt":"2025-11-05T08:47:31","guid":{"rendered":"https:\/\/optways.net\/?p=3171"},"modified":"2025-11-05T15:55:27","modified_gmt":"2025-11-05T08:55:27","slug":"diem-moi-trong-che-do-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/diem-moi-trong-che-do-ke-toan-doanh-nghiep","title":{"rendered":"\u0110i\u1ec3m m\u1edbi trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"\t\t
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Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u2013 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/h2>

Ng\u00e0y 27\/10\/2025, B\u1ed9 T\u00e0i ch\u00ednh ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong>, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC sau h\u01a1n 10 n\u0103m \u00e1p d\u1ee5ng. Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026<\/strong>, m\u1edf ra khung ph\u00e1p l\u00fd m\u1edbi nh\u1eb1m chu\u1ea9n h\u00f3a, hi\u1ec7n \u0111\u1ea1i h\u00f3a v\u00e0 t\u0103ng t\u00ednh minh b\u1ea1ch trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p.<\/p>

M\u1ee5c ti\u00eau c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC:<\/strong><\/p>

  • Chu\u1ea9n h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p><\/li>

  • \u0110\u1ea3m b\u1ea3o minh b\u1ea1ch, trung th\u1ef1c v\u00e0 d\u1ec5 ki\u1ec3m so\u00e1t trong ghi nh\u1eadn, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p><\/li>

  • T\u0103ng t\u00ednh t\u1ef1 ch\u1ee7 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p><\/li><\/ul>

    Ph\u1ea1m vi v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/strong><\/p>

    • \u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/p><\/li>

    • T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/p><\/li>

    • Kh\u00f4ng \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf; n\u1ed9i dung n\u00e0y v\u1eabn tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p><\/li><\/ul>

      Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/h2>

      \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n:<\/strong> Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng \u0111\u1ed3ng Vi\u1ec7t Nam (VND) l\u00e0m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7, \u0111\u01b0\u1ee3c ph\u00e9p ch\u1ecdn ngo\u1ea1i t\u1ec7 l\u00e0m \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n nh\u01b0ng ph\u1ea3i quy \u0111\u1ed5i sang VND khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Quy \u0111\u1ecbnh m\u1edbi c\u0169ng h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi nh\u1eadn khi thay \u0111\u1ed5i \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7, gi\u00fap vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch v\u00e0 th\u1ed1ng nh\u1ea5t h\u01a1n.<\/p>

      Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, m\u1eabu bi\u1ec3u v\u00e0 s\u1ed5 s\u00e1ch:<\/strong> M\u1ed7i nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p ph\u00e1p, ch\u1ec9 l\u1eadp m\u1ed9t l\u1ea7n cho m\u1ed7i giao d\u1ecbch. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh bi\u1ec3u m\u1eabu ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1eb7c th\u00f9, mi\u1ec5n \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c. \u0110i\u1ec1u n\u00e0y t\u0103ng t\u00ednh linh ho\u1ea1t cho m\u00f4 h\u00ecnh k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed, h\u1ed7 tr\u1ee3 m\u1ea1nh m\u1ebd qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh.<\/p>

      H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n:<\/strong> Th\u00f4ng t\u01b0 99 cho ph\u00e9p doanh nghi\u1ec7p m\u1edf r\u1ed9ng t\u00e0i kho\u1ea3n chi ti\u1ebft, \u0111i\u1ec1u ch\u1ec9nh t\u00ean v\u00e0 s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n theo nhu c\u1ea7u qu\u1ea3n l\u00fd. H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c s\u1eafp x\u1ebfp l\u1ea1i d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t kinh t\u1ebf thay v\u00ec c\u01a1 c\u1ea5u h\u00e0nh ch\u00ednh, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n tr\u1ecb d\u1eef li\u1ec7u t\u00e0i ch\u00ednh r\u00f5 r\u00e0ng, khoa h\u1ecdc v\u00e0 t\u01b0\u01a1ng th\u00edch h\u01a1n v\u1edbi chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf.<\/p>

      B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 thuy\u1ebft minh:<\/strong> B\u1ed1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u01a1 b\u1ea3n \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean g\u1ed3m: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng to\u00e0n di\u1ec7n, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p b\u1ed5 sung ch\u1ec9 ti\u00eau ri\u00eang ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, mi\u1ec5n \u0111\u1ea3m b\u1ea3o c\u00f3 thuy\u1ebft minh c\u1ee5 th\u1ec3 v\u00e0 h\u1ee3p l\u00fd.<\/p>

      Qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m so\u00e1t giao d\u1ecbch:<\/strong> Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy ch\u1ebf qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9, ph\u00e2n \u0111\u1ecbnh r\u00f5 quy\u1ec1n h\u1ea1n v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn. C\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t ch\u00e9o \u0111\u01b0\u1ee3c t\u0103ng c\u01b0\u1eddng nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t, gian l\u1eadn trong qu\u00e1 tr\u00ecnh ghi nh\u1eadn v\u00e0 b\u00e1o c\u00e1o. Vai tr\u00f2 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt v\u00e0 k\u1ebf to\u00e1n tr\u01b0\u1edfng \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh trong vi\u1ec7c b\u1ea3o \u0111\u1ea3m t\u00ednh trung th\u1ef1c, kh\u00e1ch quan c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh.<\/p>

      Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec t\u1eeb nay \u0111\u1ebfn 2026<\/h2>

      \u0110\u1ec3 k\u1ecbp th\u1eddi \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ngay trong n\u0103m 2025. M\u1ed9t s\u1ed1 vi\u1ec7c c\u1ea7n th\u1ef1c hi\u1ec7n g\u1ed3m:<\/p>

      • R\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh cho ph\u00f9 h\u1ee3p v\u1edbi c\u1ea5u tr\u00fac m\u1edbi.<\/p><\/li>

      • C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch v\u1edbi bi\u1ec3u m\u1eabu, ch\u1ec9 ti\u00eau v\u00e0 b\u00e1o c\u00e1o theo Th\u00f4ng t\u01b0 99.<\/p><\/li>

      • \u0110\u00e0o t\u1ea1o \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 \u0111\u1ec3 hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh m\u1edbi, chu\u1ea9n b\u1ecb cho giai \u0111o\u1ea1n chuy\u1ec3n \u0111\u1ed5i.<\/p><\/li>

      • X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9, \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn trung th\u1ef1c v\u00e0 ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m.<\/p><\/li>

      • L\u00e0m vi\u1ec7c s\u1edbm v\u1edbi \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t, \u0111\u00e1nh gi\u00e1 v\u00e0 ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n \u2013 t\u00e0i ch\u00ednh.<\/p><\/li><\/ul>

        Th\u00f4ng t\u01b0 99\/2025\/TT-BTC \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i s\u1ed1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, h\u01b0\u1edbng \u0111\u1ebfn h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n linh ho\u1ea1t, minh b\u1ea1ch.
        Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 gi\u1ea3m r\u1ee7i ro sai s\u00f3t khi Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c m\u00e0 c\u00f2n c\u00f3 l\u1ee3i th\u1ebf trong qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 chu\u1ea9n b\u1ecb n\u1ec1n t\u1ea3ng cho c\u00e1c ti\u00eau chu\u1ea9n k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf (IFRS) trong t\u01b0\u01a1ng lai.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

        Th\u00f4ng t\u01b0 99\/2025\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014 v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9.<\/p>\n","protected":false},"author":2,"featured_media":3176,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[63,64],"thue_tncn":[],"class_list":["post-3171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh","tag-che-do-ke-toan-doanh-nghiep","tag-ke-toan-doanh-nghiep"],"acf":[],"yoast_head":"\n\u0110i\u1ec3m m\u1edbi trong ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p | Optways<\/title>\n<meta name=\"description\" content=\"Qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n gi\u00fap doanh 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