{"id":3185,"date":"2025-11-06T11:09:51","date_gmt":"2025-11-06T04:09:51","guid":{"rendered":"https:\/\/optways.net\/?p=3185"},"modified":"2025-11-06T11:16:33","modified_gmt":"2025-11-06T04:16:33","slug":"ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te","status":"publish","type":"post","link":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te","title":{"rendered":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

IFRS l\u00e0 g\u00ec?<\/h3>

IFRS (International Financial Reporting Standards) l\u00e0 b\u1ed9 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf do H\u1ed9i \u0111\u1ed3ng Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Qu\u1ed1c t\u1ebf (IASB) ban h\u00e0nh. M\u1ee5c ti\u00eau c\u1ee7a IFRS l\u00e0 x\u00e2y d\u1ef1ng m\u1ed9t ng\u00f4n ng\u1eef k\u1ebf to\u00e1n chung, gi\u00fap c\u00e1c doanh nghi\u1ec7p tr\u00ean to\u00e0n c\u1ea7u c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh minh b\u1ea1ch, d\u1ec5 hi\u1ec3u v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh.<\/p>

Hi\u1ec7n nay, h\u01a1n 140 qu\u1ed1c gia \u0111\u00e3 \u00e1p d\u1ee5ng ho\u1eb7c cho ph\u00e9p \u00e1p d\u1ee5ng IFRS. Vi\u1ec7c th\u1ed1ng nh\u1ea5t n\u00e0y gi\u00fap t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh, h\u1ed7 tr\u1ee3 huy \u0111\u1ed9ng v\u1ed1n qu\u1ed1c t\u1ebf v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/p>

2. C\u00e1c chu\u1ea9n m\u1ef1c ch\u00ednh trong IFRS<\/h3>

\u00a0<\/p>

IFRS c\u00f3 17 chu\u1ea9n m\u1ef1c c\u00f3 hi\u1ec7u l\u1ef1c. Trong \u0111\u00f3 chu\u1ea9n m\u1ef1c IFRS 17 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0 thay th\u1ebf cho IFRS 4.\u00a0<\/p>

Chu\u1ea9n m\u1ef1c<\/th>T\u00ean ti\u1ebfng Anh<\/th>T\u00ean ti\u1ebfng Vi\u1ec7t<\/th><\/tr><\/thead>
IFRS 1<\/td>First-time Adoption of International Financial Reporting Standards<\/td>L\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf IFRS<\/td><\/tr>
IFRS 2<\/td>Share-based Payment<\/td>Thanh to\u00e1n tr\u00ean c\u01a1 s\u1edf c\u1ed5 phi\u1ebfu<\/td><\/tr>
IFRS 3<\/td>Business Combinations<\/td>H\u1ee3p nh\u1ea5t kinh doanh<\/td><\/tr>
IFRS 5<\/td>Non-current Assets Held for Sale and Discontinued Operations<\/td>T\u00e0i s\u1ea3n d\u00e0i h\u1ea1n n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean t\u1ee5c<\/td><\/tr>
IFRS 6<\/td>Exploration for and Evaluation of Mineral Assets<\/td>Th\u0103m d\u00f2 v\u00e0 \u0111\u00e1nh gi\u00e1 t\u00e0i nguy\u00ean kho\u00e1ng s\u1ea3n<\/td><\/tr>
IFRS 7<\/td>Financial Instruments: Disclosures<\/td>C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh: Tr\u00ecnh b\u00e0y<\/td><\/tr>
IFRS 8<\/td>Operating Segments<\/td>B\u1ed9 ph\u1eadn kinh doanh<\/td><\/tr>
IFRS 9<\/td>Financial Instruments<\/td>C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/td><\/tr>
IFRS 10<\/td>Consolidated Financial Statements<\/td>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/td><\/tr>
IFRS 11<\/td>Joint Arrangements<\/td>Th\u1ecfa thu\u1eadn li\u00ean doanh<\/td><\/tr>
IFRS 12<\/td>Disclosure of Interests in Other Entities<\/td>Thuy\u1ebft minh v\u1ec1 l\u1ee3i \u00edch trong c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c<\/td><\/tr>
IFRS 13<\/td>Fair Value Measurement<\/td>X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/td><\/tr>
IFRS 14<\/td>Regulatory Deferral Accounts<\/td>C\u00e1c kho\u1ea3n ho\u00e3n l\u1ea1i theo lu\u1eadt \u0111\u1ecbnh<\/td><\/tr>
IFRS 15<\/td>Revenue from Contracts with Customers<\/td>Doanh thu t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u1edbi kh\u00e1ch h\u00e0ng<\/td><\/tr>
IFRS 16<\/td>Leases<\/td>Thu\u00ea t\u00e0i s\u1ea3n<\/td><\/tr>
IFRS 17<\/td>Insurance Contracts<\/td>H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m<\/td><\/tr><\/tbody><\/table><\/div><\/div>

B\u00ean c\u1ea1nh c\u00e1c chu\u1ea9n m\u1ef1c IFRS, h\u1ec7 th\u1ed1ng c\u00f2n bao g\u1ed3m IAS 1 \u2013 IAS 41 (International Accounting Standards) \u2013 l\u00e0 c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c ban h\u00e0nh tr\u01b0\u1edbc IFRS v\u00e0 v\u1eabn ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng song song.<\/p>

L\u1ee3i \u00edch, th\u00e1ch th\u1ee9c v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS t\u1ea1i Vi\u1ec7t Nam<\/h3>

Vi\u1ec7c \u00e1p d\u1ee5ng IFRS mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p Vi\u1ec7t Nam: n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u1ea3i thi\u1ec7n uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3 h\u01a1n. C\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft, c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c h\u01b0\u1edbng \u0111\u1ebfn m\u1edf r\u1ed9ng quy m\u00f4 qu\u1ed1c t\u1ebf s\u1ebd \u0111\u1eb7c bi\u1ec7t h\u01b0\u1edfng l\u1ee3i khi tri\u1ec3n khai IFRS.<\/p>

B\u00ean c\u1ea1nh \u0111\u00f3, qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i c\u0169ng \u0111\u00f2i h\u1ecfi s\u1ef1 \u0111\u1ea7u t\u01b0 \u0111\u00e1ng k\u1ec3 v\u1ec1 nh\u00e2n s\u1ef1, h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m v\u00e0 quy tr\u00ecnh k\u1ebf to\u00e1n. Do s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa IFRS v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n l\u1eadp song song hai b\u1ed9 b\u00e1o c\u00e1o trong th\u1eddi gian \u0111\u1ea7u.<\/p>

Theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC ng\u00e0y 16\/3\/2020<\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/strong>, Vi\u1ec7t Nam s\u1ebd tri\u1ec3n khai IFRS theo ba giai \u0111o\u1ea1n:<\/p>

Giai \u0111o\u1ea1n chu\u1ea9n b\u1ecb (2020 \u2013 2021)<\/strong>
C\u00f4ng b\u1ed1 b\u1ea3n d\u1ecbch IFRS sang ti\u1ebfng Vi\u1ec7t, x\u00e2y d\u1ef1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn, c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c ph\u1ee5c v\u1ee5 tri\u1ec3n khai.<\/p>

Giai \u0111o\u1ea1n 1: \u00c1p d\u1ee5ng t\u1ef1 nguy\u1ec7n (2022 \u2013 2025)<\/strong>
Doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 nhu c\u1ea7u \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo IFRS.
\u0110\u1ed1i t\u01b0\u1ee3ng bao g\u1ed3m:<\/p>

  • C\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf Nh\u00e0 n\u01b0\u1edbc quy m\u00f4 l\u1edbn c\u00f3 kho\u1ea3n vay t\u1eeb c\u00e1c \u0111\u1ecbnh ch\u1ebf t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf<\/p><\/li>

  • Doanh nghi\u1ec7p ni\u00eam y\u1ebft<\/p><\/li>

  • C\u00f4ng ty \u0111\u1ea1i ch\u00fang quy m\u00f4 l\u1edbn l\u00e0 c\u00f4ng ty m\u1eb9 ch\u01b0a ni\u00eam y\u1ebft<\/p><\/li>

  • Doanh nghi\u1ec7p 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i<\/p><\/li>

  • C\u00e1c doanh nghi\u1ec7p kh\u00e1c c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c v\u00e0 nhu c\u1ea7u \u00e1p d\u1ee5ng IFRS<\/p><\/li><\/ul>

    Giai \u0111o\u1ea1n 2: \u00c1p d\u1ee5ng b\u1eaft bu\u1ed9c (sau n\u0103m 2025)<\/strong><\/p>

    • \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t:<\/strong> B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd tri\u1ec3n khai Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Vi\u1ec7t Nam (VFRS)<\/strong> cho c\u00e1c doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, tr\u1eeb c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf ho\u1eb7c \u0111\u00e3 \u00e1p d\u1ee5ng IFRS.<\/p><\/li>

    • \u0110\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang:<\/strong> B\u1ed9 T\u00e0i ch\u00ednh c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 s\u1eb5n s\u00e0ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 quy \u0111\u1ecbnh ph\u01b0\u01a1ng \u00e1n, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c ho\u1eb7c t\u1ef1 nguy\u1ec7n IFRS.<\/p><\/li><\/ul>

      \u00dd ngh\u0129a c\u1ee7a IFRS \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam<\/h3>

      Vi\u1ec7c hi\u1ec3u r\u00f5 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng IFRS gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ngu\u1ed3n l\u1ef1c, \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh trong b\u1ed1i c\u1ea3nh chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf tr\u1edf th\u00e0nh xu th\u1ebf t\u1ea5t y\u1ebfu c\u1ee7a n\u1ec1n t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. V\u1edbi t\u1eebng doanh nghi\u1ec7p, IFRS mang l\u1ea1i c\u01a1 h\u1ed9i minh b\u1ea1ch h\u00f3a th\u00f4ng tin, gia t\u0103ng uy t\u00edn v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u00fac \u0111\u1ea9y qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 chuy\u00ean nghi\u1ec7p h\u01a1n. \u1ede t\u1ea7m qu\u1ed1c gia, vi\u1ec7c tri\u1ec3n khai IFRS g\u00f3p ph\u1ea7n thu h\u00fat v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, n\u00e2ng cao uy t\u00edn v\u00e0 s\u1ee9c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf, g\u00f3p ph\u1ea7n ph\u00e1t tri\u1ec3n cho n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam.<\/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":"

      IFRS l\u00e0 b\u1ed9 Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam minh b\u1ea1ch h\u00f3a th\u00f4ng tin, n\u00e2ng cao uy t\u00edn v\u00e0 n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb, \u0111\u1ed3ng th\u1eddi h\u00f2a nh\u1eadp v\u00e0o h\u1ec7 th\u1ed1ng chu\u1ea9n m\u1ef1c t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u theo l\u1ed9 tr\u00ecnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n","protected":false},"author":2,"featured_media":3186,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[66,65,67],"thue_tncn":[],"class_list":["post-3185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh","tag-chuan-muc-bao-cao-tai-chinh-quoc-te","tag-ifrs","tag-ifrs-viet-nam"],"acf":[],"yoast_head":"\nIFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam | Optways<\/title>\n<meta name=\"description\" content=\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u2013 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u2013 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\" \/>\n<meta property=\"og:site_name\" content=\"Optways\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-06T04:09:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-06T04:16:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"533\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bon Bon\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bon Bon\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#article\",\"isPartOf\":{\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\"},\"author\":{\"name\":\"Bon Bon\",\"@id\":\"https:\/\/optways.net\/#\/schema\/person\/5aa0b131a280d5efe99eaa28421b29e3\"},\"headline\":\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam\",\"datePublished\":\"2025-11-06T04:09:51+00:00\",\"dateModified\":\"2025-11-06T04:16:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\"},\"wordCount\":1384,\"publisher\":{\"@id\":\"https:\/\/optways.net\/#organization\"},\"image\":{\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage\"},\"thumbnailUrl\":\"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg\",\"keywords\":[\"chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf\",\"IFRS\",\"IFRS Vi\u1ec7t Nam\"],\"articleSection\":[\"T\u00e0i ch\u00ednh\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\",\"url\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\",\"name\":\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam | Optways\",\"isPartOf\":{\"@id\":\"https:\/\/optways.net\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage\"},\"image\":{\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage\"},\"thumbnailUrl\":\"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg\",\"datePublished\":\"2025-11-06T04:09:51+00:00\",\"dateModified\":\"2025-11-06T04:16:33+00:00\",\"description\":\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u2013 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.\",\"breadcrumb\":{\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage\",\"url\":\"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg\",\"contentUrl\":\"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg\",\"width\":800,\"height\":533},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Trang ch\u1ee7\",\"item\":\"https:\/\/optways.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/optways.net\/#website\",\"url\":\"https:\/\/optways.net\/\",\"name\":\"Optways\",\"description\":\"T\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n\",\"publisher\":{\"@id\":\"https:\/\/optways.net\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/optways.net\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/optways.net\/#organization\",\"name\":\"Optways\",\"url\":\"https:\/\/optways.net\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/optways.net\/#\/schema\/logo\/image\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"Optways\"},\"image\":{\"@id\":\"https:\/\/optways.net\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/optways.net\/#\/schema\/person\/5aa0b131a280d5efe99eaa28421b29e3\",\"name\":\"Bon Bon\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/optways.net\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b0503f8900d374046aefbb108915265862b37ec556e1792e8b90b665369f691a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b0503f8900d374046aefbb108915265862b37ec556e1792e8b90b665369f691a?s=96&d=mm&r=g\",\"caption\":\"Bon Bon\"},\"url\":\"https:\/\/optways.net\/en\/author\/bon\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam | Optways","description":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u2013 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te","og_locale":"en_US","og_type":"article","og_title":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam","og_description":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u2013 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.","og_url":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te","og_site_name":"Optways","article_published_time":"2025-11-06T04:09:51+00:00","article_modified_time":"2025-11-06T04:16:33+00:00","og_image":[{"width":800,"height":533,"url":"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg","type":"image\/jpeg"}],"author":"Bon Bon","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bon Bon","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#article","isPartOf":{"@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te"},"author":{"name":"Bon Bon","@id":"https:\/\/optways.net\/#\/schema\/person\/5aa0b131a280d5efe99eaa28421b29e3"},"headline":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam","datePublished":"2025-11-06T04:09:51+00:00","dateModified":"2025-11-06T04:16:33+00:00","mainEntityOfPage":{"@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te"},"wordCount":1384,"publisher":{"@id":"https:\/\/optways.net\/#organization"},"image":{"@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage"},"thumbnailUrl":"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg","keywords":["chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf","IFRS","IFRS Vi\u1ec7t Nam"],"articleSection":["T\u00e0i ch\u00ednh"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te","url":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te","name":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam | Optways","isPartOf":{"@id":"https:\/\/optways.net\/#website"},"primaryImageOfPage":{"@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage"},"image":{"@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage"},"thumbnailUrl":"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg","datePublished":"2025-11-06T04:09:51+00:00","dateModified":"2025-11-06T04:16:33+00:00","description":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 l\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u2013 gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a, minh b\u1ea1ch v\u00e0 h\u1ed9i nh\u1eadp to\u00e0n c\u1ea7u.","breadcrumb":{"@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#primaryimage","url":"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg","contentUrl":"https:\/\/optways.net\/wp-content\/uploads\/2025\/11\/thumb-ifrs.jpg","width":800,"height":533},{"@type":"BreadcrumbList","@id":"https:\/\/optways.net\/en\/ifrs-la-gi-chuan-muc-bao-cao-tai-chinh-quoc-te#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Trang ch\u1ee7","item":"https:\/\/optways.net\/"},{"@type":"ListItem","position":2,"name":"IFRS l\u00e0 g\u00ec? Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o T\u00e0i ch\u00ednh Qu\u1ed1c t\u1ebf v\u00e0 \u00fd ngh\u0129a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam"}]},{"@type":"WebSite","@id":"https:\/\/optways.net\/#website","url":"https:\/\/optways.net\/","name":"Optways","description":"T\u01b0 v\u1ea5n thu\u1ebf v\u00e0 k\u1ebf to\u00e1n","publisher":{"@id":"https:\/\/optways.net\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/optways.net\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/optways.net\/#organization","name":"Optways","url":"https:\/\/optways.net\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/optways.net\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"Optways"},"image":{"@id":"https:\/\/optways.net\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/optways.net\/#\/schema\/person\/5aa0b131a280d5efe99eaa28421b29e3","name":"Bon Bon","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/optways.net\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b0503f8900d374046aefbb108915265862b37ec556e1792e8b90b665369f691a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b0503f8900d374046aefbb108915265862b37ec556e1792e8b90b665369f691a?s=96&d=mm&r=g","caption":"Bon Bon"},"url":"https:\/\/optways.net\/en\/author\/bon"}]}},"_links":{"self":[{"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/posts\/3185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/comments?post=3185"}],"version-history":[{"count":10,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/posts\/3185\/revisions"}],"predecessor-version":[{"id":3197,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/posts\/3185\/revisions\/3197"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/media\/3186"}],"wp:attachment":[{"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/media?parent=3185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/categories?post=3185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/tags?post=3185"},{"taxonomy":"thue_tncn","embeddable":true,"href":"https:\/\/optways.net\/en\/wp-json\/wp\/v2\/thue_tncn?post=3185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}