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List of 26 Vietnamese Accounting Standards
Click on each standard to see detailed content and application instructions.
01
Changes in accounting policies, accounting estimates and errors
Regulations for handling changes in policies, accounting estimates and error corrections.
Effective: 2005
Detail01
Department report
Guidance on presenting financial information by business segment and geographical area.
Effective: 2005
Detail01
Interim financial report
Prescribes minimum content and principles for preparing interim financial statements.
Effective: 2005
Detail01
Information about related parties
Requires disclosure of information about relationships and transactions between related parties.
Effective: 2003
Detail01
Consolidated financial statements and accounting for investments in subsidiaries
Instructions for preparing consolidated financial statements for corporations and parent-subsidiary companies.
Effective: 2003
Detail01
Cash flow statement
Prescribes the method of preparing direct and indirect cash flow statements.
Effective: 2003
Detail01
Events occurring after the balance sheet date
Instructions for handling events occurring after the financial statement date.
Effective: 2003
Detail01
Present information about stakeholders
Require disclosure of information on transactions with related parties.
Effective: 2003
Detail01
Presentation of financial statements
Prescribe the structure and content of financial statements.
Effective: 2003
Detail01
Provisions, contingent assets and liabilities
Regulations on recognition and measurement of provisions and contingent liabilities.
Effective: 2003
Detail01
Corporate income tax
Guidance on accounting for current corporate income tax and deferred corporate income tax.
Effective: 2002
Detail01
Borrowing costs
Regulations on capitalization of borrowing costs for assets in progress.
Effective: 2002
Detail01
Construction contract
Guidance on recognizing revenue and expenses of construction contracts according to progress.
Effective: 2003
Detail01
Revenue and other income
Prescribes conditions for recognizing sales revenue, service provision and other income.
Effective: 2002
Detail01
Business combination
Accounting guidance for mergers, consolidations and acquisitions.
Effective: 2003
Detail01
The impact of exchange rate changes
Regulations on handling exchange rate differences in foreign exchange transactions.
Effective: 2002
Detail01
Financial information on joint venture investments
Guidance on accounting and reporting of investments in joint ventures
Effective: 2002
Detail01
Accounting for investments in associates
Prescribes the equity method for investments in associates.
Effective: 2002
Detail01
Property leasing
Accounting guidance for finance and operating leases for lessees and lessors.
Effective: 2001
Detail01
Investment real estate
Accounting regulations for real estate held for rental or appreciation.
Effective: 2003
Detail01
Intangible fixed assets
Guidance on accounting for intangible assets such as land use rights, copyrights, trademarks, software.
Effective: 2001
Detail01
Tangible fixed assets
Regulations on recording, measuring, depreciating and liquidating tangible fixed assets.
Effective: 2001
Detail01
Inventory
Instructions on inventory accounting, methods of calculating warehouse cost, inventory price reduction provisions.
Effective: 2001
Detail01
General standards
Prescribes basic accounting principles and general requirements for preparing and presenting financial statements.
Effective: 2001
DetailComparison of VAS and IFRS
Transparent costs, no additional costs – Suitable for business size
| Criteria | VAS | IFRS | Main difference |
|---|---|---|---|
| Scope of application | Required in Vietnam | International application | VAS applies domestically only |
| Small business | 26 standards | 17 IFRS + 41 IAS | IFRS is more complete and detailed |
| Language | Vietnamese | English | VAS is appropriately localized |
| Fair value | Restricted use | Recommended use | VAS prioritizes original price |
| Financial reports | 4 reports + explanations | 5 reports + explanations | IFRS adds statement of changes in equity |
| Intangible assets | Maximum depreciation of 20 years | May not be determined | VAS is more stringent |
| Update | Less often | Continuously updated | IFRS is more flexible |
Instructions for applying VAS
Implementation steps and important notes when applying accounting standards
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