{"id":10477,"date":"2026-10-20T10:10:44","date_gmt":"2026-10-20T03:10:44","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10477"},"modified":"2026-10-20T10:10:44","modified_gmt":"2026-10-20T03:10:44","slug":"chuan-muc-ke-toan-cong-viet-nam-so-37","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/","title":{"rendered":"Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 Th\u1ecfa thu\u1eadn chung chi ti\u1ebft th\u1ebf n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 12\/10\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2892\/Q\u0110-BTC, trong \u0111\u00f3 Ph\u1ee5 l\u1ee5c II l\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 &#8220;Th\u1ecfa thu\u1eadn chung&#8221; (VPSAS 37). Ban h\u00e0nh c\u00f9ng \u0111\u1ee3t l\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36 &#8220;C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft v\u00e0 li\u00ean doanh&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb khu v\u1ef1c c\u00f4ng \u0111ang c\u00f9ng n\u1eafm gi\u1eef t\u00e0i s\u1ea3n, c\u00f9ng v\u1eadn h\u00e0nh d\u1ef1 \u00e1n ho\u1eb7c c\u00f9ng g\u00f3p v\u1ed1n v\u1edbi \u0111\u01a1n v\u1ecb kh\u00e1c, ba c\u00e2u h\u1ecfi lu\u00f4n \u0111\u1eb7t ra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 th\u1ecfa thu\u1eadn chung kh\u00f4ng?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f3 th\u00ec l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung hay li\u00ean doanh?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 ghi nh\u1eadn tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u1ebf n\u00e0o?<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung c\u1ed1t l\u00f5i c\u1ee7a chu\u1ea9n m\u1ef1c, tr\u00edch d\u1eabn c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n tra c\u1ee9u v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Chuan_muc_ke_toan_cong_Viet_Nam_so_37_la_gi\" >Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Muc_dich_va_pham_vi_ap_dung_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\" >M\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Muc_dich\" >\u76ee\u7684<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Pham_vi_ap_dung\" >\u9069\u7528\u7bc4\u56f2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Cac_dinh_nghia_quan_trong_trong_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\" >C\u00e1c \u0111\u1ecbnh ngh\u0129a quan tr\u1ecdng trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Thoa_thuan_rang_buoc_the_hien_duoi_hinh_thuc_nao\" >Th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Dong_kiem_soat_Dieu_kien_tien_quyet_cua_thoa_thuan_chung\" >\u0110\u1ed3ng ki\u1ec3m so\u00e1t: \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft c\u1ee7a th\u1ecfa thu\u1eadn chung<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Quy_trinh_danh_gia_dong_kiem_soat\" >Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Vi_du_minh_hoa_trong_huong_dan_ap_dung\" >V\u00ed d\u1ee5 minh h\u1ecda trong h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Phan_loai_thoa_thuan_chung_theo_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\" >Ph\u00e2n lo\u1ea1i th\u1ecfa thu\u1eadn chung theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#So_sanh_dieu_khoan_thuong_gap\" >So s\u00e1nh \u0111i\u1ec1u kho\u1ea3n th\u01b0\u1eddng g\u1eb7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Nguyen_tac_ke_toan_theo_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\" >Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Hoat_dong_chung\" >Ho\u1ea1t \u0111\u1ed9ng chung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Lien_doanh\" >Li\u00ean doanh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Cau_hoi_thuong_gap_ve_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Chuan_muc_ke_toan_cong_Viet_Nam_so_37_duoc_ban_hanh_theo_van_ban_nao\" >Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 \u0111\u01b0\u1ee3c ban h\u00e0nh theo v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Thoa_thuan_chung_khong_thanh_lap_thuc_the_doc_lap_duoc_phan_loai_the_nao\" >Th\u1ecfa thu\u1eadn chung kh\u00f4ng th\u00e0nh l\u1eadp th\u1ef1c th\u1ec3 \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Cac_ben_bao_lanh_cho_thoa_thuan_chung_thi_thoa_thuan_co_la_hoat_dong_chung_khong\" >C\u00e1c b\u00ean b\u1ea3o l\u00e3nh cho th\u1ecfa thu\u1eadn chung th\u00ec th\u1ecfa thu\u1eadn c\u00f3 l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Theo_Chuan_muc_ke_toan_cong_Viet_Nam_so_37_ben_lien_doanh_hach_toan_theo_phuong_phap_nao\" >Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37, b\u00ean li\u00ean doanh h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chuan-muc-ke-toan-cong-viet-nam-so-37\/#Chuan_muc_ke_toan_cong_Viet_Nam_so_37_co_giong_hoan_toan_IPSAS_37_khong\" >Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 c\u00f3 gi\u1ed1ng ho\u00e0n to\u00e0n IPSAS 37 kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_muc_ke_toan_cong_Viet_Nam_so_37_la_gi\"><\/span><b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 (VPSAS 37) quy \u0111\u1ecbnh nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch trong th\u1ecfa thu\u1eadn \u0111\u1ed3ng ki\u1ec3m so\u00e1t. Chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o d\u1ef1a tr\u00ean Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf (IPSAS) s\u1ed1 37 &#8220;Th\u1ecfa thu\u1eadn chung&#8221;, b\u1ea3n l\u01b0u h\u00e0nh n\u0103m 2015, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf kh\u00e1c \u0111\u1ebfn ng\u00e0y 31\/01\/2025, do H\u1ed9i \u0111\u1ed3ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng qu\u1ed1c t\u1ebf (IPSASB) ban h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 ch\u1ec9 quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c quy \u0111\u1ecbnh d\u1ef1 ki\u1ebfn c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung. Nh\u1eefng n\u1ed9i dung c\u1ee7a IPSAS 37 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch trong d\u00e0i h\u1ea1n ch\u01b0a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh; vi\u1ec7c b\u1ed5 sung s\u1ebd th\u1ef1c hi\u1ec7n theo t\u1eebng giai \u0111o\u1ea1n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd v\u1ec1 chu\u1ea9n m\u1ef1c li\u00ean quan ch\u01b0a ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> T\u1ea1i th\u1eddi \u0111i\u1ec3m ban h\u00e0nh (n\u0103m 2026), chu\u1ea9n m\u1ef1c &#8220;B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t&#8221; v\u00e0 &#8220;H\u1ee3p nh\u1ea5t khu v\u1ef1c c\u00f4ng&#8221; ch\u01b0a \u0111\u01b0\u1ee3c ban h\u00e0nh, n\u00ean k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i khi c\u00e1c chu\u1ea9n m\u1ef1c \u0111\u00f3 \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich_va_pham_vi_ap_dung_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\"><\/span><b>M\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10480\" aria-describedby=\"caption-attachment-10480\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10480\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-dich-va-pham-vi-ap-dung-Chuan-muc-ke-toan-cong-Viet-Nam-so-37.jpg\" alt=\"M\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-dich-va-pham-vi-ap-dung-Chuan-muc-ke-toan-cong-Viet-Nam-so-37.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-dich-va-pham-vi-ap-dung-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-dich-va-pham-vi-ap-dung-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-dich-va-pham-vi-ap-dung-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Muc-dich-va-pham-vi-ap-dung-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10480\" class=\"wp-caption-text\">M\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng MAN &#8211; Master Accountant Network l\u00e0m r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Chu\u1ea9n m\u1ef1a k\u1ebf to\u00e1n c\u00f4ng:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dich\"><\/span><b>\u76ee\u7684<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y nh\u1eb1m quy \u0111\u1ecbnh nh\u1eefng nguy\u00ean t\u1eafc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i \u00edch trong c\u00e1c th\u1ecfa thu\u1eadn \u0111\u1ed3ng ki\u1ec3m so\u00e1t (t\u1ee9c l\u00e0 c\u00e1c th\u1ecfa thu\u1eadn chung).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea1t m\u1ee5c \u0111\u00edch \u0111\u00f3, chu\u1ea9n m\u1ef1c \u0111\u1ecbnh ngh\u0129a \u0111\u1ed3ng ki\u1ec3m so\u00e1t v\u00e0 y\u00eau c\u1ea7u m\u1ed9t \u0111\u01a1n v\u1ecb l\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o m\u1ed9t th\u1ecfa thu\u1eadn chung ph\u1ea3i x\u00e1c \u0111\u1ecbnh lo\u1ea1i th\u1ecfa thu\u1eadn chung m\u00e0 m\u00ecnh tham gia v\u00e0o b\u1eb1ng c\u00e1ch \u0111\u00e1nh gi\u00e1 nh\u1eefng quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh v\u00e0 h\u1ea1ch to\u00e1n nh\u1eefng quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u00f3 theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p v\u1edbi lo\u1ea1i th\u1ecfa thu\u1eadn chung \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_ap_dung\"><\/span><b>\u9069\u7528\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u1ee7a Chu\u1ea9n m\u1ef1c nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch th\u00ec s\u1ebd \u00e1p d\u1ee5ng chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh lo\u1ea1i th\u1ecfa thu\u1eadn chung m\u00e0 m\u00ecnh tham gia v\u00e0o v\u00e0 k\u1ebf to\u00e1n c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh trong th\u1ecfa thu\u1eadn chung \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb l\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o m\u1ed9t th\u1ecfa thu\u1eadn chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 g\u1eafn v\u1edbi hai \u0111i\u1ec1u ki\u1ec7n l\u00e0 \u0111\u01a1n v\u1ecb l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh tr\u00ean c\u01a1 s\u1edf k\u1ebf to\u00e1n d\u1ed3n t\u00edch v\u00e0 l\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o th\u1ecfa thu\u1eadn chung.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_dinh_nghia_quan_trong_trong_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\"><\/span><b>C\u00e1c \u0111\u1ecbnh ngh\u0129a quan tr\u1ecdng trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng h\u1ec7 th\u1ed1ng to\u00e0n b\u1ed9 thu\u1eadt ng\u1eef trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng h\u1ec7 th\u1ed1ng to\u00e0n b\u1ed9 thu\u1eadt ng\u1eef quan tr\u1ecdng trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Thu\u1eadt ng\u1eef<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Trong chu\u1ea9n m\u1ef1c n\u00e0y, m\u1ed9t th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c l\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn trao c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u1ea3i thi h\u00e0nh cho c\u00e1c b\u00ean tham gia th\u1ecfa thu\u1eadn gi\u1ed1ng nh\u01b0 tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng. Th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c bao g\u1ed3m c\u00e1c quy\u1ec1n t\u1eeb h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p kh\u00e1c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn chung trong \u0111\u00f3 hai ho\u1eb7c nhi\u1ec1u b\u00ean c\u00f9ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 vi\u1ec7c chia s\u1ebb quy\u1ec1n ki\u1ec3m so\u00e1t b\u1eb1ng m\u1ed9t th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c, ch\u1ec9 t\u1ed3n t\u1ea1i khi quy\u1ebft \u0111\u1ecbnh v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mang l\u1ee3i \u00edch ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a c\u00e1c b\u00ean chia s\u1ebb quy\u1ec1n ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn chung trong \u0111\u00f3 c\u00e1c b\u00ean c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t trong th\u1ecfa thu\u1eadn chung c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n v\u00e0 c\u00f3 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn th\u1ecfa thu\u1eadn \u0111\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00ean \u0111i\u1ec1u h\u00e0nh chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o m\u1ed9t ho\u1ea1t \u0111\u1ed9ng chung v\u00e0 c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chung \u0111\u00f3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Li\u00ean doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t th\u1ecfa thu\u1eadn chung trong \u0111\u00f3 c\u00e1c b\u00ean \u0111\u1ed3ng ki\u1ec3m so\u00e1t tho\u1ea3 thu\u1eadn chung c\u00f3 quy\u1ec1n trong t\u00e0i s\u1ea3n r\u00f2ng c\u1ee7a tho\u1ea3 thu\u1eadn chung<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00ean li\u00ean doanh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t b\u00ean tham gia v\u00e0o m\u1ed9t li\u00ean doanh v\u00e0 c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi li\u00ean doanh \u0111\u00f3.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00ean tham gia v\u00e0o m\u1ed9t th\u1ecfa thu\u1eadn chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t \u0111\u01a1n v\u1ecb tham gia v\u00e0o m\u1ed9t th\u1ecfa thu\u1eadn chung, b\u1ea5t k\u1ec3 \u0111\u01a1n v\u1ecb \u0111\u00f3 c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t trong th\u1ecfa thu\u1eadn chung hay kh\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c th\u1ec3 \u0111\u1ed9c l\u1eadp<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 m\u1ed9t c\u1ea5u tr\u00fac t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp, bao g\u1ed3m nh\u1eefng \u0111\u01a1n v\u1ecb ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp ho\u1eb7c nh\u1eefng \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt c\u00f4ng nh\u1eadn, b\u1ea5t k\u1ec3 vi\u1ec7c \u0111\u01a1n v\u1ecb \u0111\u00f3 c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n hay kh\u00f4ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_rang_buoc_the_hien_duoi_hinh_thuc_nao\"><\/span><b>Th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c c\u00f3 th\u1ec3 bi\u1ec3u hi\u1ec7n b\u1eb1ng nhi\u1ec1u c\u00e1ch kh\u00e1c nhau. M\u1ed9t th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n, d\u01b0\u1edbi h\u00ecnh th\u1ee9c m\u1ed9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c ghi ch\u00e9p l\u1ea1i gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u0169ng c\u00f3 th\u1ec3 t\u1ea1o ra nh\u1eefng th\u1ecfa thu\u1eadn ph\u1ea3i thi h\u00e0nh, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 nh\u1eefng th\u1ecfa thu\u1eadn h\u1ee3p \u0111\u1ed3ng m\u1ed9t c\u00e1ch \u0111\u1ed9c l\u1eadp ho\u1eb7c k\u1ebft h\u1ee3p v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c th\u01b0\u1eddng \u0111\u1ec1 c\u1eadp:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch, ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u1eddi h\u1ea1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch b\u1ed5 nhi\u1ec7m h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb ho\u1eb7c ban l\u00e3nh \u0111\u1ea1o;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ra quy\u1ebft \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ed1n g\u00f3p ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p kh\u00e1c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1ch th\u1ee9c chia s\u1ebb t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, chi ph\u00ed ho\u1eb7c th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ecdc k\u1ef9 tr\u01b0\u1edbc khi \u0111\u00e1nh gi\u00e1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dong_kiem_soat_Dieu_kien_tien_quyet_cua_thoa_thuan_chung\"><\/span><b>\u0110\u1ed3ng ki\u1ec3m so\u00e1t: \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft c\u1ee7a th\u1ecfa thu\u1eadn chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t th\u1ecfa thu\u1eadn chung c\u00f3 hai \u0111\u1eb7c \u0111i\u1ec3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c b\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n theo m\u1ed9t th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c \u0111\u00f3 mang l\u1ea1i cho hai ho\u1eb7c nhi\u1ec1u b\u00ean quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi th\u1ecfa thu\u1eadn chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t th\u1ecfa thu\u1eadn chung c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng chung ho\u1eb7c l\u00e0 m\u1ed9t li\u00ean doanh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_danh_gia_dong_kiem_soat\"><\/span><b>Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 \u0111\u1ed3ng ki\u1ec3m so\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1 &#8211; Ki\u1ec3m so\u00e1t chung:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e1nh gi\u00e1 li\u1ec7u t\u1ea5t c\u1ea3 c\u00e1c b\u00ean ho\u1eb7c nh\u00f3m c\u00e1c b\u00ean c\u00f3 c\u00f9ng quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ecfa thu\u1eadn hay kh\u00f4ng, t\u1ee9c l\u00e0 &#8220;khi h\u1ecd ph\u1ea3i c\u00f9ng nhau \u0111i\u1ec1u h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn l\u1ee3i \u00edch thu \u0111\u01b0\u1ee3c t\u1eeb th\u1ecfa thu\u1eadn (t\u1ee9c l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i l\u1ee3i \u00edch)&#8221; (\u0111o\u1ea1n 11). N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 ngo\u00e0i ph\u1ea1m vi VPSAS 37.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2 &#8211; S\u1ef1 \u0111\u1ed3ng thu\u1eadn:<\/b><span style=\"font-weight: 400;\"> Quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t &#8220;ch\u1ec9 t\u1ed3n t\u1ea1i khi c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i l\u1ee3i \u00edch ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng thu\u1eadn c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c b\u00ean ho\u1eb7c nh\u00f3m c\u00e1c b\u00ean c\u00f9ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ecfa thu\u1eadn&#8221;. N\u1ebfu kh\u00f4ng c\u0169ng \u0111\u01b0\u1ee3c xem l\u00e0 ngo\u00e0i ph\u1ea1m vi VPSAS 37. N\u1ebfu c\u00f3 th\u00ec \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 th\u1ecfa thu\u1eadn chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi th\u1ecfa thu\u1eadn n\u1eb1m ngo\u00e0i ph\u1ea1m vi, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n l\u1ee3i \u00edch theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng c\u00f3 li\u00ean quan nh\u01b0 chu\u1ea9n m\u1ef1c v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn, sai s\u00f3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng b\u00ean n\u00e0o t\u1ef1 m\u00ecnh ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t b\u00ean c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u1ecfa thu\u1eadn c\u00f3 th\u1ec3 ng\u0103n c\u1ea3n b\u1ea5t k\u1ef3 b\u00ean n\u00e0o ho\u1eb7c nh\u00f3m c\u00e1c b\u00ean gi\u00e0nh quy\u1ec1n ki\u1ec3m so\u00e1t th\u1ecfa thu\u1eadn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng c\u1ea7n m\u1ecdi b\u00ean \u0111\u1ec1u \u0111\u1ed3ng ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t th\u1ecfa thu\u1eadn v\u1eabn c\u00f3 th\u1ec3 l\u00e0 th\u1ecfa thu\u1eadn chung ngay c\u1ea3 khi kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 c\u00e1c b\u00ean \u0111\u1ec1u c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy\u1ec1n b\u1ea3o v\u1ec7 kh\u00f4ng ph\u1ea3i \u0111\u1ed3ng ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu y\u00eau c\u1ea7u \u0111\u1ed3ng thu\u1eadn ch\u1ec9 li\u00ean quan t\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh \u0111em l\u1ea1i quy\u1ec1n b\u1ea3o v\u1ec7, kh\u00f4ng li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng mang l\u1ea1i l\u1ee3i \u00edch, th\u00ec b\u00ean \u0111\u00f3 kh\u00f4ng ph\u1ea3i b\u00ean \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110i\u1ec1u kho\u1ea3n tr\u1ecdng t\u00e0i kh\u00f4ng lo\u1ea1i tr\u1eeb \u0111\u1ed3ng ki\u1ec3m so\u00e1t:<\/b><span style=\"font-weight: 400;\"> S\u1ef1 t\u1ed3n t\u1ea1i c\u1ee7a \u0111i\u1ec1u kho\u1ea3n gi\u1ea3i quy\u1ebft tranh ch\u1ea5p &#8220;kh\u00f4ng ng\u0103n c\u1ea3n th\u1ecfa thu\u1eadn b\u1ecb \u0111\u1ed3ng ki\u1ec3m so\u00e1t&#8221;;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed3ng ki\u1ec3m so\u00e1t ng\u1ea7m \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Hai b\u00ean m\u1ed7i b\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft, quy\u1ebft \u0111\u1ecbnh c\u1ea7n \u00edt nh\u1ea5t 51% phi\u1ebfu th\u00ec c\u00e1c b\u00ean \u0111\u00e3 gi\u00e1n ti\u1ebfp nh\u1ea5t tr\u00ed \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nhi\u1ec1u t\u1ed5 h\u1ee3p \u0111\u1ea1t t\u1ef7 l\u1ec7 t\u1ed1i thi\u1ec3u:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng ph\u1ea3i th\u1ecfa thu\u1eadn chung, tr\u1eeb khi th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c n\u00eau r\u00f5 c\u00e1c b\u00ean (ho\u1eb7c nh\u00f3m c\u00e1c b\u00ean) ph\u1ea3i c\u00f9ng nh\u1ea5t tr\u00ed.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_trong_huong_dan_ap_dung\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda trong h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c v\u00ed d\u1ee5 minh h\u1ecda:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u4f8b\u3048\u3070<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 bi\u1ec3u quy\u1ebft\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u01b0\u1ee1ng th\u00f4ng qua<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7d50\u8ad6\u3059\u308b<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A 50%, B 30%, C20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00cdt nh\u1ea5t 75%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A v\u00e0 B \u0111\u1ed3ng ki\u1ec3m so\u00e1t, v\u00ec quy\u1ebft \u0111\u1ecbnh ch\u1ec9 th\u00f4ng qua \u0111\u01b0\u1ee3c khi c\u1ea3 A v\u00e0 B \u0111\u1ed3ng thu\u1eadn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A 50%, B 25%, C 25%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00cdt nh\u1ea5t 75%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 nhi\u1ec1u nh\u00f3m \u0111\u1ea1t 75% (A+B ho\u1eb7c A+C); \u0111\u1ec3 l\u00e0 th\u1ecfa thu\u1eadn chung, th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c ph\u1ea3i n\u00eau r\u00f5 nh\u00f3m c\u00e1c b\u00ean n\u00e0o ph\u1ea3i c\u00f9ng nh\u1ea5t tr\u00ed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A 35%, B 35%, 30% ph\u00e2n t\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110a s\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">A v\u00e0 B ch\u1ec9 \u0111\u1ed3ng so\u00e1t n\u1ebfu th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 nh\u1ea5t tr\u00ed c\u1ee7a c\u1ea3 A v\u00e0 B<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_loai_thoa_thuan_chung_theo_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\"><\/span><b>Ph\u00e2n lo\u1ea1i th\u1ecfa thu\u1eadn chung theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ph\u1ea3i x\u00e1c \u0111\u1ecbnh lo\u1ea1i th\u1ecfa thu\u1eadn chung m\u00e0 m\u00ecnh tham gia v\u00e0o. Vi\u1ec7c ph\u00e2n lo\u1ea1i m\u1ed9t th\u1ecfa thu\u1eadn chung l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng chung hay m\u1ed9t li\u00ean doanh th\u00ec ph\u1ee5 thu\u1ed9c v\u00e0o quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean tham gia v\u00e0o th\u1ecfa thu\u1eadn. Ti\u00eau ch\u00ed ph\u00e2n bi\u1ec7t c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6301\u3063\u3066\u3044\u308b <\/span><b>quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3<\/b><span style=\"font-weight: 400;\"> c\u1ee7a th\u1ecfa thu\u1eadn, \u0111\u01b0\u1ee3c xem l\u00e0 <\/span><b>ho\u1ea1t \u0111\u1ed9ng chung<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6301\u3063\u3066\u3044\u308b <\/span><b>quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n r\u00f2ng<\/b><span style=\"font-weight: 400;\"> c\u1ee7a th\u1ecfa thu\u1eadn, \u0111\u01b0\u1ee3c xem l\u00e0 <\/span><b>li\u00ean doanh<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb \u0111\u00e1nh gi\u00e1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 b\u1eb1ng c\u00e1ch xem x\u00e9t c\u1ea5u tr\u00fac v\u00e0 h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd c\u1ee7a th\u1ecfa thu\u1eadn, c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u00e0 c\u00e1c b\u00ean \u0111\u00e3 nh\u1ea5t tr\u00ed ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo ph\u00e1p lu\u1eadt ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 c\u00e1c d\u1eef ki\u1ec7n, t\u00ecnh hu\u1ed1ng kh\u00e1c n\u1ebfu c\u1ea7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_dieu_khoan_thuong_gap\"><\/span><b>So s\u00e1nh \u0111i\u1ec1u kho\u1ea3n th\u01b0\u1eddng g\u1eb7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u1eddng g\u1eb7p:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u57fa\u6e96<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Ho\u1ea1t \u0111\u1ed9ng chung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Li\u00ean doanh<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c b\u00ean chia s\u1ebb l\u1ee3i \u00edch (quy\u1ec1n ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu) trong t\u00e0i s\u1ea3n theo t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n thu\u1ed9c th\u1ecfa thu\u1eadn chung; c\u00e1c b\u00ean kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00e1c b\u00ean chia s\u1ebb n\u1ee3 ph\u1ea3i tr\u1ea3, ngh\u0129a v\u1ee5, chi ph\u00ed theo t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3; ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 y\u00eau c\u1ea7u c\u1ee7a b\u00ean th\u1ee9 ba<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ecfa thu\u1eadn chung ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ee3; c\u00e1c b\u00ean ch\u1ec9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111\u00e3 cam k\u1ebft; ch\u1ee7 n\u1ee3 kh\u00f4ng c\u00f3 quy\u1ec1n truy \u0111\u00f2i c\u00e1c b\u00ean<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu, chi ph\u00ed, th\u1eb7ng d\u01b0\/th\u00e2m h\u1ee5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u00e2n b\u1ed5 c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng b\u00ean ho\u1ea1t theo t\u1ef7 l\u1ec7 th\u1ecfa thu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ed7i b\u00ean h\u01b0\u1edfng m\u1ed9t ph\u1ea7n th\u1eb7ng d\u01b0 ho\u1eb7c th\u00e2m h\u00fat c\u1ee7a c\u01a1 s\u1edf chung<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3o l\u00e3nh ho\u1eb7c \u0111\u1ea3m b\u1ea3o, vi\u1ec7c cung c\u1ea5p \u0111\u1ea3m b\u1ea3o cho b\u00ean th\u1ee9 ba t\u1ef1 n\u00f3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1ecfa thu\u1eadn l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung; y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn th\u1ecfa thu\u1eadn hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hai b\u00ean m\u1ed7i b\u00ean 50% trong m\u1ed9t \u0111\u01a1n v\u1ecb th\u00e0nh l\u1eadp theo lu\u1eadt \u0111\u1ecbnh, h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd ch\u1ec9 ra li\u00ean doanh. Tuy nhi\u00ean, c\u00e1c b\u00ean k\u00fd th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c \u0111\u1ec3 m\u1ed7i b\u00ean c\u00f3 l\u1ee3i \u00edch trong t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 theo t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3, c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh ho\u1ea1t \u0111\u1ed9ng chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb C s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u cho hai b\u00ean; c\u00e1c b\u00ean mua l\u1ea1i to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m theo t\u1ef7 l\u1ec7 50:50, gi\u00e1 b\u00e1n ch\u1ec9 b\u00f9 \u0111\u1eafp chi ph\u00ed, C ho\u1ea1t \u0111\u1ed9ng \u1edf m\u1ee9c h\u00f2a v\u1ed1n, do \u0111\u00f3 c\u00e1c b\u00ean c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n n\u1ee3 c\u1ee7a C v\u00e0 h\u01b0\u1edfng to\u00e0n b\u1ed9 l\u1ee3i \u00edch kinh t\u1ebf \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung. N\u1ebfu \u0111i\u1ec1u kho\u1ea3n thay \u0111\u1ed5i \u0111\u1ec3 C \u0111\u01b0\u1ee3c b\u00e1n cho b\u00ean th\u1ee9 ba, ch\u1ecbu r\u1ee7i ro nhu c\u1ea7u, t\u1ed3n kho, t\u00edn d\u1ee5ng d\u1eabn t\u1edbi \u0111\u00e1nh gi\u00e1 l\u1ea1i, ch\u1ec9 ra li\u00ean doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Trong c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng khung, ho\u1ea1t \u0111\u1ed9ng chung v\u00e0 li\u00ean doanh c\u00f3 th\u1ec3 c\u00f9ng t\u1ed3n t\u1ea1i. Y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 l\u1ea1i khi d\u1eef ki\u1ec7n v\u00e0 t\u00ecnh hu\u1ed1ng thay \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_theo_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\"><\/span><b>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10479\" aria-describedby=\"caption-attachment-10479\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10479\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-ke-toan-theo-Chuan-muc-ke-toan-cong-Viet-Nam-so-37.jpg\" alt=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-ke-toan-theo-Chuan-muc-ke-toan-cong-Viet-Nam-so-37.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-ke-toan-theo-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-ke-toan-theo-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-ke-toan-theo-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Nguyen-tac-ke-toan-theo-Chuan-muc-ke-toan-cong-Viet-Nam-so-37-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10479\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n k\u1ebf to\u00e1n quan t\u00e2m nh\u1ea5t, sau khi ph\u00e2n lo\u1ea1i, m\u1ed7i lo\u1ea1i th\u1ecfa thu\u1eadn chung \u0111\u01b0\u1ee3c ghi nh\u1eadn theo m\u1ed9t c\u00e1ch kh\u00e1c nhau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoat_dong_chung\"><\/span><b>Ho\u1ea1t \u0111\u1ed9ng chung<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Li\u00ean quan \u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong m\u1ed9t ho\u1ea1t \u0111\u1ed9ng chung, m\u1ed9t b\u00ean \u0111i\u1ec1u h\u00e0nh chung s\u1ebd ghi nh\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh, bao g\u1ed3m ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ed9c v\u1ec1 m\u00ecnh m\u00e0 \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef chung;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a m\u00ecnh, bao g\u1ed3m ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 thu\u1ed9c v\u1ec1 m\u00ecnh m\u00e0 \u0111\u00e3 ph\u00e1t sinh chung;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh thu c\u1ee7a m\u00ecnh t\u1eeb vi\u1ec7c b\u00e1n ph\u1ea7n s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra thu\u1ed9c v\u1ec1 m\u00ecnh t\u1eeb ho\u1ea1t \u0111\u1ed9ng chung \u0111\u00f3 (Tr\u01b0\u1eddng h\u1ee3p chia theo s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n doanh thu thu\u1ed9c v\u1ec1 m\u00ecnh t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chung (Tr\u01b0\u1eddng h\u1ee3p chia theo doanh thu); v\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed c\u1ee7a m\u00ecnh, bao g\u1ed3m ph\u1ea7n chi ph\u00ed thu\u1ed9c v\u1ec1 m\u00ecnh m\u00e0 \u0111\u00e3 ph\u00e1t sinh chung.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00ean \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam \u00e1p d\u1ee5ng cho t\u1eebng t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Mua l\u1ea1i l\u1ee3i \u00edch trong ho\u1ea1t \u0111\u1ed9ng chung c\u1ea5u th\u00e0nh m\u1ed9t m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: \u0110\u01a1n v\u1ecb \u00e1p d\u1ee5ng, trong ph\u1ea1m vi ph\u1ea7n l\u1ee3i \u00edch, c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n giao d\u1ecbch mua t\u1ea1i c\u00e1c chu\u1ea9n m\u1ef1c li\u00ean quan m\u00e0 kh\u00f4ng m\u00e2u thu\u1eabn v\u1edbi chu\u1ea9n m\u1ef1c n\u00e0y, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua l\u00e0 chi ph\u00ed trong c\u00e1c k\u1ef3 k\u1ebf to\u00e1n ph\u00e1t sinh chi ph\u00ed v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c nh\u1eadn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a kho\u1ea3n thanh to\u00e1n chuy\u1ec3n giao so v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd thu\u1ea7n t\u1ea1i ng\u00e0y mua c\u1ee7a t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1eadn v\u1ec1, n\u1ebfu c\u00f3, l\u00e0 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 mua l\u1ee3i \u00edch ban \u0111\u1ea7u v\u00e0 mua th\u00eam. L\u1ee3i \u00edch n\u1eafm gi\u1eef tr\u01b0\u1edbc \u0111\u00e2y kh\u00f4ng ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i n\u1ebfu b\u00ean \u0111i\u1ec1u h\u00e0nh chung gi\u1eef nguy\u00ean quy\u1ec1n ki\u1ec3m so\u00e1t chung, ho\u1eb7c khi m\u1ed9t b\u00ean tham gia gi\u00e0nh \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t. Lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean chia s\u1ebb quy\u1ec1n ki\u1ec3m so\u00e1t chung c\u00f9ng n\u1eb1m d\u01b0\u1edbi s\u1ef1 ki\u1ec3m so\u00e1t chung c\u1ea5p cao nh\u1ea5t c\u1ee7a c\u00f9ng m\u1ed9t b\u00ean ho\u1eb7c nh\u00f3m c\u00e1c b\u00ean c\u1ea3 tr\u01b0\u1edbc v\u00e0 sau khi mua l\u1ea1i, v\u00e0 s\u1ef1 ki\u1ec3m so\u00e1t \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 nh\u1ea5t th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Giao d\u1ecbch gi\u1eefa b\u00ean \u0111i\u1ec1u h\u00e0nh chung v\u00e0 ho\u1ea1t \u0111\u1ed9ng chung<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Giao d\u1ecbch<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi nh\u1eadn l\u00e3i\/l\u1ed7<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1n ho\u1eb7c g\u00f3p t\u00e0i s\u1ea3n v\u00e0o ho\u1ea1t \u0111\u1ed9ng chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ghi nh\u1eadn l\u00e3i ho\u1eb7c l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean kh\u00e1c trong ho\u1ea1t \u0111\u1ed9ng chung<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u00e1n ho\u1eb7c g\u00f3p t\u00e0i s\u1ea3n c\u00f3 b\u1eb1ng ch\u1ee9ng gi\u1ea3m gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ho\u1eb7c t\u1ed5n th\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1ed7 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn to\u00e0n b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mua t\u00e0i s\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng chung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ghi nh\u1eadn ph\u1ea7n l\u00e3i ho\u1eb7c l\u1ed7 thu\u1ed9c v\u1ec1 m\u00ecnh cho \u0111\u1ebfn khi b\u00e1n l\u1ea1i t\u00e0i s\u1ea3n cho b\u00ean th\u1ee9 ba<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Mua t\u00e0i s\u1ea3n c\u00f3 b\u1eb1ng ch\u1ee9ng gi\u1ea3m gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ho\u1eb7c t\u1ed5n th\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng ghi nh\u1eadn ph\u1ea7n l\u00e3i ho\u1eb7c l\u1ed7 thu\u1ed9c v\u1ec1 m\u00ecnh cho \u0111\u1ebfn khi b\u00e1n l\u1ea1i t\u00e0i s\u1ea3n cho b\u00ean th\u1ee9 ba<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>B\u00ean tham gia kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/b><span style=\"font-weight: 400;\">: N\u1ebfu c\u00f3 quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chung th\u00ec h\u1ea1ch to\u00e1n; n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec h\u1ea1ch to\u00e1n theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam c\u00f3 li\u00ean quan \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i \u00edch \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_doanh\"><\/span><b>Li\u00ean doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean li\u00ean doanh s\u1ebd ghi nh\u1eadn l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong m\u1ed9t li\u00ean doanh l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ebd h\u1ea1ch to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 theo ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh t\u1ea1i Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36 v\u1ec1 \u201cC\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft v\u00e0 li\u00ean doanh&#8221;, tr\u1eeb khi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0 quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u00ean tham gia nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t trong m\u1ed9t li\u00ean doanh s\u1ebd h\u1ea1ch to\u00e1n l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong li\u00ean doanh \u0111\u00f3 theo c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam c\u00f3 li\u00ean quan \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i \u00edch \u0111\u00f3, tr\u1eeb khi \u0111\u01a1n v\u1ecb c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn li\u00ean doanh, trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i h\u1ea1ch to\u00e1n theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>V\u1ecb tr\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ho\u1ea1t \u0111\u1ed9ng chung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Li\u00ean doanh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn ph\u1ea7n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, chi ph\u00ed c\u1ee7a m\u00ecnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn kho\u1ea3n \u0111\u1ea7u t\u01b0, ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo VPSAS 36<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u01b0 b\u00ean \u0111i\u1ec1u h\u00e0nh chung n\u1ebfu c\u00f3 quy\u1ec1n v\u1edbi t\u00e0i s\u1ea3n v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3; n\u1ebfu kh\u00f4ng, theo chu\u1ea9n m\u1ef1c li\u00ean quan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Theo chu\u1ea9n m\u1ef1c li\u00ean quan; c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 th\u00ec theo VPSAS 36<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00f2i h\u1ecfi nhi\u1ec1u x\u00e9t \u0111o\u00e1n chuy\u00ean m\u00f4n, nh\u1ea5t l\u00e0 khi th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac qua th\u1ef1c th\u1ec3 \u0111\u1ed9c l\u1eadp v\u00e0 \u0111i\u1ec1u kho\u1ea3n r\u00e0ng bu\u1ed9c \u0111i\u1ec1u ch\u1ec9nh h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd. N\u1ebfu b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ch\u01b0a c\u00f3 kinh nghi\u1ec7m, \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-tu-van-ke-toan\/\"> \u4f1a\u8a08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t \u0111i\u1ec1u kho\u1ea3n v\u00e0 x\u00e2y d\u1ef1ng h\u1ed3 s\u01a1 \u0111\u00e1nh gi\u00e1 theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n m\u1ed9t<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-tu-van-ke-toan\/\"> c\u00f4ng ty t\u01b0 v\u1ea5n k\u1ebf to\u00e1n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ed3ng h\u00e0nh r\u00e0 so\u00e1t th\u1ecfa thu\u1eadn, x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37, \u0111\u1ed9i ng\u0169 c\u1ee7a MAN &#8211; Master Accountant Network lu\u00f4n s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3. V\u1edbi nhu c\u1ea7u gi\u1ea3m t\u1ea3i ghi s\u1ed5, khai b\u00e1o v\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 b\u1ed9 ph\u1eadn t\u00e0i ch\u00ednh t\u1eadp trung v\u00e0o c\u00e1c v\u1ea5n \u0111\u1ec1 chuy\u00ean m\u00f4n, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> <span style=\"font-weight: 400;\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/span><\/a><span style=\"font-weight: 400;\">. Li\u00ean h\u1ec7 ngay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 h\u00ecnh c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed!<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>\u30bd\u30fc\u30b9\uff1a<\/i><\/b><i><span style=\"font-weight: 400;\"> Ph\u1ee5 l\u1ee5c II &#8211; Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 &#8220;Th\u1ecfa thu\u1eadn chung&#8221;, ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2892\/Q\u0110-BTC ng\u00e0y 12\/10\/2026 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft mang t\u00ednh tham kh\u1ea3o; khi \u00e1p d\u1ee5ng, \u0111\u01a1n v\u1ecb c\u1ea7n \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n chu\u1ea9n m\u1ef1c v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/i><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Chuan_muc_ke_toan_cong_Viet_Nam_so_37\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_muc_ke_toan_cong_Viet_Nam_so_37_duoc_ban_hanh_theo_van_ban_nao\"><\/span><b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 \u0111\u01b0\u1ee3c ban h\u00e0nh theo v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c ban h\u00e0nh l\u1ea7n \u0111\u1ea7u theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2892\/Q\u0110-BTC ng\u00e0y 12\/10\/2026 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoa_thuan_chung_khong_thanh_lap_thuc_the_doc_lap_duoc_phan_loai_the_nao\"><\/span><b>Th\u1ecfa thu\u1eadn chung kh\u00f4ng th\u00e0nh l\u1eadp th\u1ef1c th\u1ec3 \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0 ho\u1ea1t \u0111\u1ed9ng chung. M\u1ed7i b\u00ean \u0111i\u1ec1u h\u00e0nh chung ghi nh\u1eadn ph\u1ea7n t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu v\u00e0 chi ph\u00ed thu\u1ed9c v\u1ec1 m\u00ecnh theo th\u1ecfa thu\u1eadn r\u00e0ng bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_ben_bao_lanh_cho_thoa_thuan_chung_thi_thoa_thuan_co_la_hoat_dong_chung_khong\"><\/span><b>C\u00e1c b\u00ean b\u1ea3o l\u00e3nh cho th\u1ecfa thu\u1eadn chung th\u00ec th\u1ecfa thu\u1eadn c\u00f3 l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng m\u1eb7c nhi\u00ean. Vi\u1ec7c cung c\u1ea5p \u0111\u1ea3m b\u1ea3o t\u1ef1 n\u00f3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1ecfa thu\u1eadn l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung; y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi n\u1ee3 ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn th\u1ecfa thu\u1eadn hay kh\u00f4ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Theo_Chuan_muc_ke_toan_cong_Viet_Nam_so_37_ben_lien_doanh_hach_toan_theo_phuong_phap_nao\"><\/span><b>Theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37, b\u00ean li\u00ean doanh h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36, tr\u1eeb khi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chuan_muc_ke_toan_cong_Viet_Nam_so_37_co_giong_hoan_toan_IPSAS_37_khong\"><\/span><b>Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 c\u00f3 gi\u1ed1ng ho\u00e0n to\u00e0n IPSAS 37 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ho\u00e0n to\u00e0n. Chu\u1ea9n m\u1ef1c \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o d\u1ef1a tr\u00ean IPSAS 37 nh\u01b0ng k\u00fd hi\u1ec7u l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 c\u00e1c \u0111o\u1ea1n v\u00e0 kh\u00f4ng quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh, ng\u00e2n s\u00e1ch.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 12\/10\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2892\/Q\u0110-BTC, trong \u0111\u00f3 Ph\u1ee5 l\u1ee5c II l\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 37 &#8220;Th\u1ecfa thu\u1eadn chung&#8221; (VPSAS 37). Ban h\u00e0nh c\u00f9ng \u0111\u1ee3t l\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00f4ng Vi\u1ec7t Nam s\u1ed1 36 &#8220;C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb li\u00ean k\u1ebft v\u00e0 li\u00ean doanh&#8221;. V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb khu v\u1ef1c c\u00f4ng \u0111ang c\u00f9ng n\u1eafm gi\u1eef t\u00e0i s\u1ea3n, c\u00f9ng v\u1eadn h\u00e0nh d\u1ef1 \u00e1n ho\u1eb7c c\u00f9ng g\u00f3p v\u1ed1n v\u1edbi \u0111\u01a1n v\u1ecb kh\u00e1c, ba c\u00e2u h\u1ecfi lu\u00f4n \u0111\u1eb7t ra: Th\u1ecfa thu\u1eadn \u0111\u00f3 c\u00f3 ph\u1ea3i l\u00e0 th\u1ecfa thu\u1eadn chung kh\u00f4ng? N\u1ebfu c\u00f3 th\u00ec l\u00e0 ho\u1ea1t \u0111\u1ed9ng chung hay li\u00ean doanh? V\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10477","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=10477"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10477\/revisions"}],"predecessor-version":[{"id":10481,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10477\/revisions\/10481"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/10478"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=10477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=10477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=10477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}