{"id":6823,"date":"2025-09-23T10:44:41","date_gmt":"2025-09-23T03:44:41","guid":{"rendered":"https:\/\/vinatpt.com\/preparing-detailed-financial-statements-for-fdi-companies\/"},"modified":"2026-03-27T09:34:07","modified_gmt":"2026-03-27T02:34:07","slug":"lap-bao-cao-tai-chinh-chi-tiet-cho-cong-ty-fdi","status":"publish","type":"post","link":"https:\/\/vinatpt.com\/vi\/lap-bao-cao-tai-chinh-chi-tiet-cho-cong-ty-fdi\/","title":{"rendered":"L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft cho c\u00e1c c\u00f4ng ty FDI"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2051\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-scaled.webp\" alt=\"Financial statements for FDI companies in Vietnam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/30-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2><span style=\"font-weight: 400;\">1. Hi\u1ec3u r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c<\/span><\/h2>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam, <a href=\"https:\/\/www.investopedia.com\/terms\/f\/financial-statements.asp\" target=\"_blank\" rel=\"noopener\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> kh\u00f4ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Ch\u00fang c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap l\u00e0m r\u00f5 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 x\u00e2y d\u1ef1ng uy t\u00edn v\u1eefng ch\u1eafc v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd. N\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ea7y \u0111\u1ee7, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro r\u1ea5t t\u1ed1t. \u0110\u1ed3ng th\u1eddi, n\u00f3 c\u0169ng gi\u00fap c\u00e1c c\u00f4ng ty \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd, \u0111\u1ea7u t\u01b0 v\u00e0 kinh doanh hi\u1ec7u qu\u1ea3 h\u01a1n. \u0110\u00e2y c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng y\u1ebfu t\u1ed1 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a doanh nghi\u1ec7p, kh\u00f4ng ri\u00eang g\u00ec c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h2><span style=\"font-weight: 400;\">2. C\u00e1c th\u00e0nh ph\u1ea7n ch\u00ednh c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh FDI<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n c\u1ee7a m\u1ed9t c\u00f4ng ty th\u01b0\u1eddng bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: tr\u00ecnh b\u00e0y t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. <\/span><\/li>\n<li><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: ph\u1ea3n \u00e1nh doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0 kh\u1ea3 n\u0103ng thanh kho\u1ea3n.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Notes to financial statements &#8211; explaining accounting policies and adjustments.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each component plays an extremely important role, indispensable to create a complete financial report. If done correctly and sufficiently, this will be considered the most comprehensive picture of the financial situation of the enterprise. <\/span><\/p>\n<h2><span style=\"font-weight: 400;\">3. \u0110\u1ed1i chi\u1ebfu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi c\u00e1c Ti\u00eau chu\u1ea9n Qu\u1ed1c t\u1ebf<\/span><\/h2>\n<p>Do nhi\u1ec1u c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng qu\u1ed1c t\u1ebf v\u00e0 xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c chu\u1ea9n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo c\u00e1c ti\u00eau chu\u1ea9n nh\u01b0 <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS <\/a>l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 nhi\u1ec7m v\u1ee5 d\u1ec5 d\u00e0ng \u0111\u1ed1i v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. T\u1ea1i Vi\u1ec7t Nam, h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu tu\u00e2n theo <a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/he-thong-chuan-muc-ke-toan-viet-nam-vas-gom-nhung-gi-138015215.htmlT\u00ecm hi\u1ec3u th\u00eam v\u1ec1 Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS)\" target=\"_blank\" rel=\"noopener\">Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS)<\/a>, tuy nhi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o k\u00e9p (dual reporting) \u0111\u1ec3 v\u1eeba \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u trong n\u01b0\u1edbc v\u1eeba th\u1ecfa m\u00e3n ngh\u0129a v\u1ee5 v\u1edbi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i. \u0110i\u1ec1u n\u00e0y ch\u1eafc ch\u1eafn s\u1ebd gi\u00fap c\u00e1c b\u00e1o c\u00e1o lu\u00f4n minh b\u1ea1ch, nh\u1ea5t qu\u00e1n v\u00e0 h\u1ed7 tr\u1ee3 c\u00e1c giao d\u1ecbch xuy\u00ean bi\u00ean gi\u1edbi thu\u1eadn ti\u1ec7n, d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffa229; background-color: #003366;\"><a style=\"text-decoration: none; padding: 10px 14px; border-radius: 8px; background: #003366; color: #ffa229; font-weight: 600; font-size: 13px; box-shadow: rgba(15, 76, 58, 0.15) 0px 6px 12px;\" href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/tai-chinh-ke-toan\/bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">SEE HOW WE HELP WITH DUAL REPORTING<\/a><\/span><\/p>\n<h2><span style=\"font-weight: 400;\">4. Nh\u1eefng th\u00e1ch th\u1ee9c th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u00e1o c\u00e1o chi ti\u1ebft<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p lu\u00f4n ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u kh\u00f3 kh\u0103n, th\u00e1ch th\u1ee9c khi l\u1eadp b\u00e1o c\u00e1o, c\u1ee5 th\u1ec3 l\u00e0: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f3 kh\u0103n trong vi\u1ec7c h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o c\u1ee7a nhi\u1ec1u c\u00f4ng ty con. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong vi\u1ec7c ph\u00e2n lo\u1ea1i chi ph\u00ed v\u00e0 doanh thu. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai s\u00f3t trong chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p l\u1ef1c v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n nh\u00e2n l\u1ef1c h\u1ea1n ch\u1ebf v\u1ec1 ki\u1ebfn th\u1ee9c c\u1ea3 VAS v\u00e0 IFRS. <\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd k\u1ecbp th\u1eddi, nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, m\u1ea5t uy t\u00edn v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2052\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-scaled.webp\" alt=\"B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c c\u00f4ng ty FDI t\u1ea1i Vi\u1ec7t Nam\" width=\"2560\" height=\"1344\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-scaled.webp 2560w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-300x158.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-1024x538.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-768x403.webp 768w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-1536x807.webp 1536w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/09\/31-2048x1075.webp 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h2><span style=\"font-weight: 400;\">5. C\u00e1c b\u01b0\u1edbc th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7, c\u00e1c c\u00f4ng ty c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.1 Thu th\u1eadp &amp; Chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u0111\u1ea7u ti\u00ean v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 thu th\u1eadp d\u1eef li\u1ec7u k\u1ebf to\u00e1n t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau: h\u1ec7 th\u1ed1ng ERP n\u1ed9i b\u1ed9, c\u00e1c chi nh\u00e1nh, c\u00f4ng ty con ho\u1eb7c b\u00e1o c\u00e1o t\u1eeb c\u00e1c ph\u00f2ng ban (b\u00e1n h\u00e0ng, mua h\u00e0ng, s\u1ea3n xu\u1ea5t, v.v.). Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu, lo\u1ea1i b\u1ecf sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u1ea5t c\u1ea3 d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c ghi ch\u00e9p k\u1ecbp th\u1eddi, nh\u1ea5t qu\u00e1n. \u0110\u1ed3ng th\u1eddi, m\u1ecdi d\u1eef li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), t\u1eeb \u0111\u1ecbnh d\u1ea1ng ch\u1ee9ng t\u1eeb, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u1ebfn m\u00e3 giao d\u1ecbch. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap tr\u00e1nh sai s\u00f3t khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u1eb7c khi th\u1ef1c hi\u1ec7n h\u1ee3p nh\u1ea5t sau n\u00e0y. <\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.2 L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau khi d\u1eef li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n h\u00f3a, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 l\u1eadp b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ho\u00e0n ch\u1ec9nh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n: ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh: t\u00f3m t\u1eaft doanh thu, chi ph\u00ed v\u00e0 l\u1ee3i nhu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7: theo d\u00f5i d\u00f2ng ti\u1ec1n v\u00e0o v\u00e0 ra \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh kho\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh b\u00e1o c\u00e1o: gi\u1ea3i th\u00edch c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh to\u00e1n v\u00e0 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For Foreign Direct Investment companies, in addition to VAS, the enterprise also needs to prepare a reconciliation report to meet IFRS or US GAAP if required by the parent corporation. This requires in-depth data analysis and processing skills to ensure compatibility between the two accounting systems. <\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.3 Ki\u1ec3m tra &amp; \u0110i\u1ec1u ch\u1ec9nh tu\u00e2n th\u1ee7<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi ho\u00e0n thi\u1ec7n b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p l\u00fd:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u1edbi Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n g\u00f3p v\u1ed1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c v\u00e0 lu\u1eadt k\u1ebf to\u00e1n Vi\u1ec7t Nam hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 th\u1ec3 ph\u00e1t sinh r\u1ee7i ro v\u1ec1 thu\u1ebf, ch\u1eb3ng h\u1ea1n nh\u01b0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng (ch\u1ed1ng chuy\u1ec3n gi\u00e1), ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c r\u00e0 so\u00e1t n\u00e0y gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb truy thu ho\u1eb7c ph\u1ea1t h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi c\u1ee7ng c\u1ed1 uy t\u00edn v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.4 H\u1ee3p nh\u1ea5t &amp; B\u00e1o c\u00e1o<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia, b\u01b0\u1edbc cu\u1ed1i c\u00f9ng l\u00e0 l\u1eadp g\u00f3i b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t \u0111\u1ec3 g\u1eedi cho c\u00f4ng ty m\u1eb9 ho\u1eb7c tr\u1ee5 s\u1edf khu v\u1ef1c. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m: <\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t c\u1ea5p t\u1eadp \u0111o\u00e0n: t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u c\u00f4ng ty con, chi nh\u00e1nh ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Preparing bilingual reports (Vietnamese &#8211; English) to satisfy both domestic authorities and the needs of the parent corporation and international investors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Qu\u00e1 tr\u00ecnh n\u00e0y \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c cao \u0111\u1ec3 tr\u00e1nh sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t, \u0111\u1ed3ng th\u1eddi ph\u1ea3i tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n b\u00e1o c\u00e1o nghi\u00eam ng\u1eb7t c\u1ee7a c\u1ea3 Vi\u1ec7t Nam v\u00e0 c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p ho\u00e0n to\u00e0n tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) v\u00e0 IFRS, doanh nghi\u1ec7p n\u00ean h\u1ee3p t\u00e1c v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n uy t\u00edn nh\u01b0 <a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i c\u1ee7a Vina TPT<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 t\u01b0 v\u1ea5n. C\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia thu\u1ebf v\u00e0 k\u1ebf to\u00e1n v\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m, s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u, r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 \u0111\u1ebfn h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n<p><span style=\"font-size: 23.04px; color: #333333;\">6. Vina TPT Bookkeeping h\u1ed7 tr\u1ee3 c\u00e1c c\u00f4ng ty FDI t\u1ed1i \u01b0u h\u00f3a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<p>V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m trong vi\u1ec7c h\u1ed7 tr\u1ee3 c\u00e1c C\u00f4ng ty FDI t\u1ea1i Vi\u1ec7t Nam, Vina TPT cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 nh\u01b0 <a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/tai-chinh-ke-toan\/bao-cao-tai-chinh\/\">L\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u2013 B\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t<\/a>, gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. Vina TPT h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p c\u00e1c nhu c\u1ea7u v\u1ec1:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c VAS v\u00e0 IFRS. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o, x\u1eed l\u00fd c\u00e1c kho\u1ea3n m\u1ee5c ngo\u1ea1i t\u1ec7. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh tu\u00e2n th\u1ee7 tr\u01b0\u1edbc khi quy\u1ebft to\u00e1n thu\u1ebf. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt s\u1ed1 \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh. <\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/vinatpt.com\/vi\/dich-vu\/tai-chinh-ke-toan\/bao-cao-tai-chinh\/\">D\u1ecbch v\u1ee5 c\u1ee7a Vina TPT<\/a> \u0111a d\u1ea1ng, ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch, gi\u00fap kh\u00e1ch h\u00e0ng y\u00ean t\u00e2m s\u1eed d\u1ee5ng. Nh\u1edd \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o t\u0103ng tr\u01b0\u1edfng trong khi v\u1eabn \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf.<\/p>\n<p><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\">B\u1ea1n \u0111\u00e3 s\u1eb5n s\u00e0ng \u0111\u01a1n gi\u1ea3n h\u00f3a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u00ecnh ch\u01b0a? H\u00e3y li\u00ean h\u1ec7 v\u1edbi Vina TPT ngay h\u00f4m nay v\u00e0 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u1ea1n \u0111\u00e1p \u1ee9ng c\u1ea3 VAS v\u00e0 IFRS.<\/a><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/vinatpt.com\/vi\/lien-he\/\" class=\"button success is-success is-medium\">\n\t\t<span>\u0110\u1eb6T L\u1ecaCH T\u01af V\u1ea4N MI\u1ec4N PH\u00cd<\/span>\n\t<\/a>\n\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1282 size-full\" src=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7.webp\" alt=\"Tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n qu\u1ed1c t\u1ebf IFRS t\u1ea1i Vi\u1ec7t Nam\" width=\"1440\" height=\"600\" srcset=\"https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7.webp 1440w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-300x125.webp 300w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-1024x427.webp 1024w, https:\/\/vinatpt.com\/wp-content\/uploads\/2025\/08\/7-768x320.webp 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Hi\u1ec3u r\u00f5 t\u1ea7m quan tr\u1ecdng c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp n\u01b0\u1edbc ngo\u00e0i (FDI) t\u1ea1i Vi\u1ec7t Nam, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 l\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c \u0111\u1ec3 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt. Ch\u00fang c\u00f2n l\u00e0 c\u00f4ng c\u1ee5 gi\u00fap l\u00e0m&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740,797,775,724],"tags":[1006,976,1009,1008,1007,766,1005,880,1004,732],"class_list":["post-6823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-tax","category-finance-accounting-knowledge","category-tax-knowledge","category-tin-tuc-moi-nhat","tag-bao-cao-tai-chinh","tag-bao-cao-tai-chinh-viet-nam","tag-chuan-bi-kiem-toan","tag-chuyen-doi-ifrs","tag-dich-vu-ke-toan-viet-nam","tag-fdi-companies-vietnam","tag-lap-bao-cao-tai-chinh-tai-viet-nam","tag-thue-va-ke-toan-tai-viet-nam","tag-tuan-thu-vas","tag-vina-tpt-accounting-service"],"_links":{"self":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6823","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/comments?post=6823"}],"version-history":[{"count":9,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6823\/revisions"}],"predecessor-version":[{"id":6832,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/posts\/6823\/revisions\/6832"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media\/6822"}],"wp:attachment":[{"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/media?parent=6823"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/categories?post=6823"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinatpt.com\/vi\/wp-json\/wp\/v2\/tags?post=6823"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}