{"id":7842,"date":"2026-03-15T20:30:09","date_gmt":"2026-03-16T03:30:09","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7842"},"modified":"2026-03-15T20:30:09","modified_gmt":"2026-03-16T03:30:09","slug":"quy-trinh-lap-bao-tai-chinh-hop-nhat","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/","title":{"rendered":"\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u30d7\u30ed\u30bb\u30b9\u306e7\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3092\u7279\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u t\u1eadp \u0111o\u00e0n khi <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-90-2025-ND-CP-sua-doi-Nghi-dinh-17-2012-ND-CP-huong-dan-Luat-kiem-toan-doc-lap-651575.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2026. Kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong k\u1ef3 b\u00e1o c\u00e1o 2026.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Tam_quan_trong_chien_luoc_cua_Bao_cao_tai_chinh_hop_nhat_nam_2026\" >T\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khai_niem_va_ban_chat_kinh_te\" >Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cot_moc_2026_va_Nghi_dinh_902025ND-CP\" >C\u1ed9t m\u1ed1c 2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Co_so_phap_ly_va_Chuan_muc_ke_toan_ap_dung_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u00e1p d\u1ee5ng quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/a><\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Doi_tuong_bat_buoc_va_Cach_xac_dinh_quyen_kiem_soat\" >\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 C\u00e1ch x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Xac_dinh_quyen_kiem_soat\" >X\u00e1c \u0111\u1ecbnh quy\u1ec1n 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-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Mo_hinh_Tap_doan_va_Don_vi_truc_thuoc\" >M\u00f4 h\u00ecnh T\u1eadp \u0111o\u00e0n v\u00e0 \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Quy_trinh_7_buoc_lap_Bao_cao_tai_chinh_hop_nhat_chuyen_sau\" >Quy tr\u00ecnh 7 b\u01b0\u1edbc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t chuy\u00ean s\u00e2u<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_1_Thu_thap_du_lieu_va_dong_bo_hoa_he_thong_ke_toan\" >B\u01b0\u1edbc 1: Thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_2_Hop_cong_cac_chi_tieu_tai_chinh\" >B\u01b0\u1edbc 2: H\u1ee3p c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_3_Loai_tru_khoan_dau_tu_cua_cong_ty_me_vao_cong_ty_con\" >B\u01b0\u1edbc 3: Lo\u1ea1i tr\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0o c\u00f4ng ty con<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_4_Xac_dinh_Loi_ich_co_dong_thieu_so_NCI\" >B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh L\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 (NCI)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_5_Loai_tru_cac_giao_dich_noi_bo_va_Lai_chua_thuc_hien\" >B\u01b0\u1edbc 5: Lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 L\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_6_Bu_tru_cac_khoan_cong_no_noi_bo\" >B\u01b0\u1edbc 6: B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_7_Hoan_thien_BCTC_hop_nhat_va_Ban_thuyet_minh\" >B\u01b0\u1edbc 7: Ho\u00e0n thi\u1ec7n BCTC h\u1ee3p nh\u1ea5t v\u00e0 B\u1ea3n thuy\u1ebft minh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Phan_tich_su_khac_biet_giua_Doanh_thu_hop_nhat_va_Doanh_thu_rieng_le\" >Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Doanh thu h\u1ee3p nh\u1ea5t v\u00e0 Doanh thu ri\u00eang l\u1ebb<\/a><\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Rui_ro_va_He_luy_khi_xac_dinh_sai_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >R\u1ee7i ro v\u00e0 H\u1ec7 l\u1ee5y khi x\u00e1c \u0111\u1ecbnh sai quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Sai_lech_trong_phan_loai_quy_mo_doanh_nghiep\" >Sai l\u1ec7ch trong ph\u00e2n lo\u1ea1i quy m\u00f4 doanh nghi\u1ec7p<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Phat_hanh_chinh_va_dinh_chi_cong_bo_thong_tin\" >Ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u0111\u00ecnh ch\u1ec9 c\u00f4ng b\u1ed1 th\u00f4ng tin<\/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\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Mat_niem_tin_tu_nha_dau_tu\" >M\u1ea5t ni\u1ec1m tin t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cap_nhat_moi_tu_Bo_Tai_chinh_va_Huong_dan_cho_lo_trinh_2026\" >C\u1eadp nh\u1eadt m\u1edbi t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 H\u01b0\u1edbng d\u1eabn cho l\u1ed9 tr\u00ecnh 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khuyen_nghi_giai_phap_toi_uu_cho_doanh_nghiep_quy_mo_lon\" >Khuy\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Dau_tu_he_thong_ERP_dong_bo\" >\u0110\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng ERP \u0111\u1ed3ng b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Xay_dung_so_tay_ke_toan_tap_doan\" >X\u00e2y d\u1ef1ng s\u1ed5 tay k\u1ebf to\u00e1n t\u1eadp \u0111o\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Su_dung_dich_vu_tu_van_chuyen_nghiep\" >S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cau_hoi_thuong_gap_ve_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khi_nao_doanh_nghiep_bat_buoc_phai_lap_Bao_cao_tai_chinh_hop_nhat\" >Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Viec_xac_dinh_quy_mo_doanh_nghiep_lon_cho_nam_2026_dua_tren_so_lieu_nao\" >Vi\u1ec7c x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p l\u1edbn cho n\u0103m 2026 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Tai_sao_phai_loai_tru_doanh_thu_noi_bo_trong_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >T\u1ea1i sao ph\u1ea3i lo\u1ea1i tr\u1eeb doanh thu n\u1ed9i b\u1ed9 trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Loi_the_thuong_mai_trong_BCTC_hop_nhat_duoc_xu_ly_nhu_the_nao\" >L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i trong BCTC h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 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-33\" href=\"https:\/\/ketoan.man.net.vn\/ja\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Neu_cong_ty_con_co_dong_tien_ke_toan_khac_cong_ty_me_thi_phai_lam_gi\" >N\u1ebfu c\u00f4ng ty con c\u00f3 \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n kh\u00e1c c\u00f4ng ty m\u1eb9 th\u00ec ph\u1ea3i l\u00e0m g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_chien_luoc_cua_Bao_cao_tai_chinh_hop_nhat_nam_2026\"><\/span><b>T\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7844\" aria-describedby=\"caption-attachment-7844\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7844\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Tam-quan-trong-chien-luoc-cua-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7844\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 vai tr\u00f2 c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng ch\u1eb7t ch\u1ebd, doanh nghi\u1ec7p c\u1ea7n nh\u00ecn nh\u1eadn c\u1ea3 v\u1ec1 b\u1ea3n ch\u1ea5t kinh t\u1ebf c\u1ee7a lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y c\u0169ng nh\u01b0 nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd quan tr\u1ecdng b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2026. C\u00e1c n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft hai kh\u00eda c\u1ea1nh c\u1ed1t l\u00f5i \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_ban_chat_kinh_te\"><\/span><b>Kh\u00e1i ni\u1ec7m v\u00e0 b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n (bao g\u1ed3m c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con) \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 th\u1ec3 \u0111\u00f3 l\u00e0 b\u00e1o c\u00e1o c\u1ee7a m\u1ed9t th\u1ef1c th\u1ec3 kinh t\u1ebf duy nh\u1ea5t. B\u1ea3n ch\u1ea5t c\u1ee7a quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 vi\u1ec7c t\u1ed5ng h\u1ee3p c\u00e1c ngu\u1ed3n l\u1ef1c, lo\u1ea1i b\u1ecf c\u00e1c t\u00e1c \u0111\u1ed9ng c\u1ee7a giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ee9c m\u1ea1nh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf m\u00e0 t\u1eadp \u0111o\u00e0n \u0111ang ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_moc_2026_va_Nghi_dinh_902025ND-CP\"><\/span><b>C\u1ed9t m\u1ed1c 2026 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u00e3 \u0111\u00e1nh d\u1ea5u m\u1ed9t b\u01b0\u1edbc ngo\u1eb7t trong vi\u1ec7c qu\u1ea3n l\u00fd doanh nghi\u1ec7p quy m\u00f4 l\u1edbn. Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p l\u00e1ch lu\u1eadt b\u1eb1ng c\u00e1ch chia nh\u1ecf quy m\u00f4 t\u1ea1i c\u00f4ng ty m\u1eb9 \u0111\u1ec3 tr\u00e1nh ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c. Tuy nhi\u00ean, quy \u0111\u1ecbnh m\u1edbi y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n. Nh\u01b0 v\u1eady, s\u1ed1 li\u1ec7u n\u0103m 2025 tr\u00ean b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t s\u1ebd tr\u1ef1c ti\u1ebfp quy\u1ebft \u0111\u1ecbnh v\u1ecb th\u1ebf ph\u00e1p l\u00fd c\u1ee7a doanh nghi\u1ec7p trong n\u0103m 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_Chuan_muc_ke_toan_ap_dung_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u00e1p d\u1ee5ng quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7845\" aria-describedby=\"caption-attachment-7845\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7845\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Co-so-phap-ly-va-chuan-muc-ap-dung-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7845\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 chu\u1ea9n m\u1ef1c \u00e1p d\u1ee5ng trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, k\u1ebf to\u00e1n c\u1ea7n b\u00e1m s\u00e1t c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13<\/span><\/a><span style=\"font-weight: 400;\">: Quy \u0111\u1ecbnh v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS) s\u1ed1 25 &#8211; B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 k\u1ebf to\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con: \u0110\u00e2y l\u00e0 &#8220;x\u01b0\u01a1ng s\u1ed1ng&#8221; v\u1ec1 m\u1eb7t nghi\u1ec7p v\u1ee5, h\u01b0\u1edbng d\u1eabn c\u00e1ch th\u1ee9c x\u1eed l\u00fd c\u00e1c b\u00fat to\u00e1n h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-so-202-2014-TT-BTC-huong-dan-phuong-phap-lap-trinh-bay-Bao-cao-tai-chinh-hop-nhat-263617.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 202\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft ph\u01b0\u01a1ng ph\u00e1p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC h\u1ee3p nh\u1ea5t (\u0111ang \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt c\u00e1c n\u1ed9i dung t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c Ngh\u1ecb \u0111\u1ecbnh m\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP: Quy \u0111\u1ecbnh v\u1ec1 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p quy m\u00f4 l\u1edbn v\u00e0 l\u1ed9 tr\u00ecnh ki\u1ec3m to\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1eafm r\u00f5 c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, b\u01b0\u1edbc ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i h\u1ee3p nh\u1ea5t trong t\u1eadp \u0111o\u00e0n. Vi\u1ec7c nh\u1eadn di\u1ec7n \u0111\u00fang c\u00e1c c\u00f4ng ty con v\u00e0 \u0111\u00e1nh gi\u00e1 quy\u1ec1n ki\u1ec3m so\u00e1t c\u1ee7a c\u00f4ng ty m\u1eb9 l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t m\u1ed9t c\u00e1ch \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_bat_buoc_va_Cach_xac_dinh_quyen_kiem_soat\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 C\u00e1ch x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_7846\" aria-describedby=\"caption-attachment-7846\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7846\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Doi-tuong-bat-buoc-va-cach-xac-dinh-quyen-kiem-soat-trong-quy-trinh-lap-bao-cao-tai-chinh-hop-nhat-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7846\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh sai \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quyen_kiem_soat\"><\/span><b>X\u00e1c \u0111\u1ecbnh quy\u1ec1n 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\u1ec1n ki\u1ec3m so\u00e1t t\u1ed3n t\u1ea1i khi c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp tr\u00ean 50% quy\u1ec1n bi\u1ec3u quy\u1ebft t\u1ea1i c\u00f4ng ty con. Tuy nhi\u00ean, quy\u1ec1n ki\u1ec3m so\u00e1t c\u00f2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh th\u00f4ng qua c\u00e1c th\u1ecfa thu\u1eadn kh\u00e1c nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n chi ph\u1ed1i c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy ch\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n b\u1ed5 nhi\u1ec7m ho\u1eb7c b\u00e3i mi\u1ec5n \u0111a s\u1ed1 c\u00e1c th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ec1n b\u1ecf \u0111a s\u1ed1 phi\u1ebfu t\u1ea1i c\u00e1c cu\u1ed9c h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_hinh_Tap_doan_va_Don_vi_truc_thuoc\"><\/span><b>M\u00f4 h\u00ecnh T\u1eadp \u0111o\u00e0n v\u00e0 \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c T\u1ed5ng c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c T\u1eadp \u0111o\u00e0n t\u01b0 nh\u00e2n \u0111a ng\u00e0nh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh &#8220;\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n c\u1ea5p tr\u00ean&#8221; l\u00e0 c\u1ef1c k\u1ef3 quan tr\u1ecdng. Theo quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t chuy\u00ean nghi\u1ec7p, t\u1ea5t c\u1ea3 c\u00e1c \u0111\u01a1n v\u1ecb n\u1eb1m trong m\u1ea1ng l\u01b0\u1edbi ki\u1ec3m so\u00e1t \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u1ea3ng t\u00ednh h\u1ee3p nh\u1ea5t, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u1eb7c bi\u1ec7t (nh\u01b0 c\u00f4ng ty con ho\u1ea1t \u0111\u1ed9ng b\u1ecb h\u1ea1n ch\u1ebf nghi\u00eam tr\u1ecdng).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_7_buoc_lap_Bao_cao_tai_chinh_hop_nhat_chuyen_sau\"><\/span><b>Quy tr\u00ecnh 7 b\u01b0\u1edbc l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t chuy\u00ean s\u00e2u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, MAN &#8211; Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Thu_thap_du_lieu_va_dong_bo_hoa_he_thong_ke_toan\"><\/span><b>B\u01b0\u1edbc 1: Thu th\u1eadp d\u1eef li\u1ec7u v\u00e0 \u0111\u1ed3ng b\u1ed9 h\u00f3a h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t b\u1eaft \u0111\u1ea7u b\u1eb1ng vi\u1ec7c y\u00eau c\u1ea7u t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con g\u1eedi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb v\u1ec1 c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 h\u00f3a k\u1ef3 k\u1ebf to\u00e1n: N\u1ebfu c\u00f4ng ty con c\u00f3 ng\u00e0y k\u1ebft th\u00fac ni\u00ean \u0111\u1ed9 kh\u00e1c v\u1edbi c\u00f4ng ty m\u1eb9 qu\u00e1 3 th\u00e1ng, c\u00f4ng ty con ph\u1ea3i l\u1eadp th\u00eam m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho m\u1ee5c \u0111\u00edch h\u1ee3p nh\u1ea5t tr\u00f9ng v\u1edbi k\u1ef3 c\u1ee7a c\u00f4ng ty m\u1eb9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 h\u00f3a \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7: \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty con \u1edf n\u01b0\u1edbc ngo\u00e0i, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i BCTC t\u1eeb ngo\u1ea1i t\u1ec7 sang \u0110\u1ed3ng Vi\u1ec7t Nam (VND) theo t\u1ef7 gi\u00e1 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 202\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ed1ng nh\u1ea5t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n: N\u1ebfu c\u00f4ng ty con \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao ho\u1eb7c ghi nh\u1eadn doanh thu kh\u00e1c v\u1edbi c\u00f4ng ty m\u1eb9, ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh ngay t\u1eeb b\u01b0\u1edbc n\u00e0y.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Hop_cong_cac_chi_tieu_tai_chinh\"><\/span><b>B\u01b0\u1edbc 2: H\u1ee3p c\u1ed9ng c\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 thao t\u00e1c k\u1ef9 thu\u1eadt \u0111\u01a1n gi\u1ea3n nh\u01b0ng \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. K\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh c\u1ed9ng t\u1ea5t c\u1ea3 c\u00e1c d\u00f2ng t\u01b0\u01a1ng \u1ee9ng c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean. K\u1ebft qu\u1ea3 c\u1ee7a b\u01b0\u1edbc n\u00e0y l\u00e0 m\u1ed9t b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u th\u00f4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Loai_tru_khoan_dau_tu_cua_cong_ty_me_vao_cong_ty_con\"><\/span><b>B\u01b0\u1edbc 3: Lo\u1ea1i tr\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0o c\u00f4ng ty con<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m quan tr\u1ecdng trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. M\u1ee5c ti\u00eau l\u00e0 lo\u1ea1i b\u1ecf ph\u1ea7n t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00ean s\u1ed5 s\u00e1ch c\u00f4ng ty m\u1eb9.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00fat to\u00e1n: Ghi gi\u1ea3m kho\u1ea3n m\u1ee5c &#8220;\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con&#8221; tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC) c\u00f4ng ty m\u1eb9 v\u00e0 ghi gi\u1ea3m ph\u1ea7n V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u01b0\u01a1ng \u1ee9ng tr\u00ean BCTC c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd ch\u00eanh l\u1ec7ch: N\u1ebfu gi\u00e1 ph\u00ed mua l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n, ph\u1ea7n d\u01b0 ra \u0111\u01b0\u1ee3c treo v\u00e0o t\u00e0i kho\u1ea3n L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i v\u00e0 th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 (kh\u00f4ng qu\u00e1 10 n\u0103m).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Xac_dinh_Loi_ich_co_dong_thieu_so_NCI\"><\/span><b>B\u01b0\u1edbc 4: X\u00e1c \u0111\u1ecbnh L\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 (NCI)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, n\u1ebfu c\u00f4ng ty m\u1eb9 kh\u00f4ng s\u1edf h\u1eefu 100% v\u1ed1n, ph\u1ea7n gi\u00e1 tr\u1ecb thu\u1ed9c v\u1ec1 c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang. \u0110i\u1ec1u n\u00e0y gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc b\u00e1o c\u00e1o th\u1ea5y \u0111\u01b0\u1ee3c ph\u1ea7n t\u00e0i s\u1ea3n th\u1ef1c t\u1ebf thu\u1ed9c v\u1ec1 t\u1eadp \u0111o\u00e0n v\u00e0 ph\u1ea7n thu\u1ed9c v\u1ec1 b\u00ean th\u1ee9 ba.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">NCI = (T\u1ef7 l\u1ec7 s\u1edf h\u1eefu c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1) x (Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu\u1ea7n c\u1ee7a c\u00f4ng ty con t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o)<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Loai_tru_cac_giao_dich_noi_bo_va_Lai_chua_thuc_hien\"><\/span><b>B\u01b0\u1edbc 5: Lo\u1ea1i tr\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 L\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00f4ng \u0111o\u1ea1n t\u1ed1n nhi\u1ec1u th\u1eddi gian nh\u1ea5t trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t n\u0103m 2026. Doanh nghi\u1ec7p th\u01b0\u1eddng ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n h\u00e0ng n\u1ed9i b\u1ed9: C\u00f4ng ty m\u1eb9 b\u00e1n nguy\u00ean li\u1ec7u cho c\u00f4ng ty con. Kho\u1ea3n doanh thu n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ho\u00e0n to\u00e0n \u0111\u1ec3 tr\u00e1nh l\u00e0m &#8220;ph\u1ed3ng&#8221; quy m\u00f4 doanh nghi\u1ec7p khi x\u00e9t theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1ee3i nhu\u1eadn ch\u01b0a th\u1ef1c hi\u1ec7n: N\u1ebfu h\u00e0ng t\u1ed3n kho mua t\u1eeb n\u1ed9i b\u1ed9 v\u1eabn ch\u01b0a \u0111\u01b0\u1ee3c b\u00e1n ra ngo\u00e0i th\u1ecb tr\u01b0\u1eddng, ph\u1ea7n l\u00e3i n\u1eb1m trong gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c x\u00f3a b\u1ecf. N\u1ebfu kh\u00f4ng, t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a t\u1eadp \u0111o\u00e0n s\u1ebd b\u1ecb \u0111\u00e1nh gi\u00e1 cao h\u01a1n th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_6_Bu_tru_cac_khoan_cong_no_noi_bo\"><\/span><b>B\u01b0\u1edbc 6: B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, vay n\u1ee3 gi\u1eefa c\u00e1c th\u00e0nh vi\u00ean trong t\u1eadp \u0111o\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1ec1 b\u1eb1ng 0. Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 li\u00ean c\u00f4ng ty tr\u01b0\u1edbc khi l\u1eadp b\u00fat to\u00e1n lo\u1ea1i tr\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hai b\u00ean ghi nh\u1eadn kh\u1edbp s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_7_Hoan_thien_BCTC_hop_nhat_va_Ban_thuyet_minh\"><\/span><b>B\u01b0\u1edbc 7: Ho\u00e0n thi\u1ec7n BCTC h\u1ee3p nh\u1ea5t v\u00e0 B\u1ea3n thuy\u1ebft minh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 lo\u1ea1i tr\u1eeb, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng v\u00e0o c\u00e1c bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh. B\u1ea3n thuy\u1ebft minh BCTC h\u1ee3p nh\u1ea5t n\u0103m 2026 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng v\u00e0o vi\u1ec7c gi\u1ea3i tr\u00ecnh c\u00e1c ng\u01b0\u1ee1ng doanh thu v\u00e0 t\u00e0i s\u1ea3n theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh tu\u00e2n th\u1ee7 quy m\u00f4 doanh nghi\u1ec7p l\u1edbn.<\/span><\/p>\n<blockquote><p><b>Tham kh\u1ea3o:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">B\u1ea3ng gi\u00e1 d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_tich_su_khac_biet_giua_Doanh_thu_hop_nhat_va_Doanh_thu_rieng_le\"><\/span><b>Ph\u00e2n t\u00edch s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa Doanh thu h\u1ee3p nh\u1ea5t v\u00e0 Doanh thu ri\u00eang l\u1ebb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP nh\u1ea5n m\u1ea1nh r\u1eb1ng vi\u1ec7c x\u00e9t quy m\u00f4 l\u1edbn ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o BCTC h\u1ee3p nh\u1ea5t. T\u1ea1i sao l\u1ea1i c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y?<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh kh\u00e1ch quan: Doanh thu ri\u00eang l\u1ebb c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 \u1ea3o nh\u1eb1m t\u0103ng doanh s\u1ed1. Doanh thu tr\u00ean BCTC h\u1ee3p nh\u1ea5t ch\u1ec9 ghi nh\u1eadn nh\u1eefng gi\u00e1 tr\u1ecb th\u1ef1c s\u1ef1 thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean ngo\u00e0i t\u1eadp \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3n \u00e1nh ngu\u1ed3n l\u1ef1c th\u1ef1c t\u1ebf: M\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f3 th\u1ec3 c\u00f3 c\u00f4ng ty m\u1eb9 nh\u1ecf nh\u01b0ng s\u1edf h\u1eefu h\u00e0ng ch\u1ee5c c\u00f4ng ty con kh\u1ed5ng l\u1ed3. N\u1ebfu ch\u1ec9 nh\u00ecn v\u00e0o b\u00e1o c\u00e1o ri\u00eang, nh\u00e0 qu\u1ea3n l\u00fd s\u1ebd b\u1ecf l\u1ee1 ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro tr\u00ean quy m\u00f4 to\u00e0n h\u1ec7 th\u1ed1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf:<\/b><span style=\"font-weight: 400;\"> M\u1ed9t t\u1eadp \u0111o\u00e0n c\u00f3 t\u1ed5ng doanh thu c\u1ed9ng d\u1ed3n t\u1eeb c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean l\u00e0 5.000 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng trong \u0111\u00f3 c\u00f3 2.000 t\u1ef7 \u0111\u1ed3ng l\u00e0 giao d\u1ecbch b\u00e1n h\u00e0ng qua l\u1ea1i n\u1ed9i b\u1ed9. Khi th\u1ef1c hi\u1ec7n quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, doanh thu th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e9t quy m\u00f4 theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ch\u1ec9 l\u00e0 3.000 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_va_He_luy_khi_xac_dinh_sai_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>R\u1ee7i ro v\u00e0 H\u1ec7 l\u1ee5y khi x\u00e1c \u0111\u1ecbnh sai quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t kh\u00f4ng ch\u00ednh x\u00e1c s\u1ebd d\u1eabn \u0111\u1ebfn nh\u1eefng h\u1eadu qu\u1ea3 nghi\u00eam tr\u1ecdng v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd v\u00e0 v\u1eadn h\u00e0nh trong n\u0103m 2026:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lech_trong_phan_loai_quy_mo_doanh_nghiep\"><\/span><b>Sai l\u1ec7ch trong ph\u00e2n lo\u1ea1i quy m\u00f4 doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu lo\u1ea1i tr\u1eeb thi\u1ebfu c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, doanh thu h\u1ee3p nh\u1ea5t b\u1ecb \u0111\u1ea9y cao khi\u1ebfn doanh nghi\u1ec7p l\u1ecdt v\u00e0o nh\u00f3m &#8220;quy m\u00f4 l\u1edbn&#8221; m\u1ed9t c\u00e1ch oan u\u1ed5ng, d\u1eabn \u0111\u1ebfn t\u0103ng chi ph\u00ed tu\u00e2n th\u1ee7 v\u00e0 ki\u1ec3m to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu lo\u1ea1i tr\u1eeb qu\u00e1 tay l\u00e0m doanh thu th\u1ea5p h\u01a1n th\u1ef1c t\u1ebf \u0111\u1ec3 tr\u1ed1n tr\u00e1nh ki\u1ec3m to\u00e1n, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t n\u1eb7ng khi c\u01a1 quan thu\u1ebf r\u00e0 so\u00e1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phat_hanh_chinh_va_dinh_chi_cong_bo_thong_tin\"><\/span><b>Ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 \u0111\u00ecnh ch\u1ec9 c\u00f4ng b\u1ed1 th\u00f4ng tin<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n, vi\u1ec7c quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t kh\u00f4ng \u0111\u00fang chu\u1ea9n m\u1ef1c ho\u1eb7c kh\u00f4ng l\u1eadp BCTC h\u1ee3p nh\u1ea5t khi thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n l\u00ean \u0111\u1ebfn h\u00e0ng tr\u0103m tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn uy t\u00edn c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_niem_tin_tu_nha_dau_tu\"><\/span><b>M\u1ea5t ni\u1ec1m tin t\u1eeb nh\u00e0 \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BCTC h\u1ee3p nh\u1ea5t l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 kinh doanh c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n. M\u1ed9t quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u1ecfng l\u1ebbo s\u1ebd t\u1ea1o ra nh\u1eefng &#8220;con s\u1ed1 \u1ea3o&#8221;, d\u1eabn \u0111\u1ebfn nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 sai l\u1ea7m v\u00e0 h\u1ec7 l\u1ee5y ki\u1ec7n t\u1ee5ng v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cap_nhat_moi_tu_Bo_Tai_chinh_va_Huong_dan_cho_lo_trinh_2026\"><\/span><b>C\u1eadp nh\u1eadt m\u1edbi t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 H\u01b0\u1edbng d\u1eabn cho l\u1ed9 tr\u00ecnh 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1ed1t quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, B\u1ed9 T\u00e0i ch\u00ednh th\u01b0\u1eddng xuy\u00ean \u0111\u01b0a ra c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u00e0 tr\u1ea3 l\u1eddi th\u1eafc m\u1eafc. M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd cho n\u0103m 2026 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;\">\u01afu ti\u00ean b\u1ea3n ch\u1ea5t h\u01a1n h\u00ecnh th\u1ee9c: Trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh quy\u1ec1n ki\u1ec3m so\u00e1t, c\u00e1c th\u1ecfa thu\u1eadn ng\u1ea7m ho\u1eb7c c\u00e1c quy\u1ec1n ti\u1ec1m n\u0103ng c\u0169ng \u0111\u01b0\u1ee3c xem x\u00e9t k\u1ef9 l\u01b0\u1ee1ng h\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch c\u1ee7a Thuy\u1ebft minh: Y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh chi ti\u1ebft v\u1ec1 c\u00e1ch th\u1ee9c lo\u1ea1i tr\u1eeb l\u00e3i n\u1ed9i b\u1ed9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n t\u1ea1i ng\u00e0y mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m so\u00e1t lu\u1ed3ng ti\u1ec1n t\u1eadp \u0111o\u00e0n: B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t ph\u1ea3i t\u00e1ch bi\u1ec7t r\u00f5 r\u00e0ng c\u00e1c d\u00f2ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u1ef1c t\u1ebf v\u1edbi c\u00e1c d\u00f2ng ti\u1ec1n lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khuyen_nghi_giai_phap_toi_uu_cho_doanh_nghiep_quy_mo_lon\"><\/span><b>Khuy\u1ebfn ngh\u1ecb gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ef1c hi\u1ec7n quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed, doanh nghi\u1ec7p n\u00ean c\u00e2n nh\u1eafc c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_tu_he_thong_ERP_dong_bo\"><\/span><b>\u0110\u1ea7u t\u01b0 h\u1ec7 th\u1ed1ng ERP \u0111\u1ed3ng b\u1ed9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o b\u1eb1ng Excel th\u1ee7 c\u00f4ng th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn sai s\u00f3t v\u00e0 ch\u1eadm tr\u1ec5. M\u1ed9t h\u1ec7 th\u1ed1ng ERP (Enterprise Resource Planning) m\u1ea1nh m\u1ebd s\u1ebd gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n lo\u1ea1i tr\u1eeb n\u1ed9i b\u1ed9 m\u1ed9t c\u00e1ch t\u1ee9c th\u1eddi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_so_tay_ke_toan_tap_doan\"><\/span><b>X\u00e2y d\u1ef1ng s\u1ed5 tay k\u1ebf to\u00e1n t\u1eadp \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 n\u00ean ban h\u00e0nh m\u1ed9t b\u1ed9 h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 chi ti\u1ebft cho t\u1ea5t c\u1ea3 c\u00e1c c\u00f4ng ty con. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ngay t\u1eeb kh\u00e2u nh\u1eadp li\u1ec7u ban \u0111\u1ea7u t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_tu_van_chuyen_nghiep\"><\/span><b>S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n chuy\u00ean nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c t\u1eadp \u0111o\u00e0n c\u00f3 c\u1ea5u tr\u00fac ph\u1ee9c t\u1ea1p ho\u1eb7c c\u00f3 c\u00f4ng ty con t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c tham kh\u1ea3o <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/ketoan.man.net.vn\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 r\u00e0 so\u00e1t quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t l\u00e0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 x\u1ee9ng \u0111\u00e1ng. C\u00e1c chuy\u00ean gia c\u1ee7a MAN s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a s\u1ed1 li\u1ec7u, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro b\u1ecb b\u00e1c b\u1ecf b\u00e1o c\u00e1o b\u1edfi c\u01a1 quan qu\u1ea3n l\u00fd.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 \u0111ang \u0111\u1ebfn g\u1ea7n v\u1edbi nh\u1eefng y\u00eau c\u1ea7u kh\u1eaft khe h\u01a1n v\u1ec1 t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn m\u00e0 l\u00e0 m\u1ed9t ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ef1c th\u1ec3 kinh t\u1ebf l\u1edbn. B\u1eb1ng c\u00e1ch th\u1ea5u hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh x\u00e1c quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc nh\u1eefng ch\u1ebf t\u00e0i ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP m\u00e0 c\u00f2n kh\u1eb3ng \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea7m v\u00f3c v\u00e0 uy t\u00edn c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n chuy\u00ean nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y b\u1eaft \u0111\u1ea7u r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a b\u1ea1n ngay h\u00f4m nay, chu\u1ea9n b\u1ecb cho m\u1ed9t k\u1ef3 b\u00e1o c\u00e1o 2026 th\u00e0nh c\u00f4ng v\u00e0 minh b\u1ea1ch. Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 m\u1edf ra b\u1ee9c tranh t\u00e0i ch\u00ednh trung th\u1ef1c, gi\u00fap doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng trong k\u1ef7 nguy\u00ean m\u1edbi.<\/span><\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t n\u1ed9i dung b\u1edfi: \u00d4ng <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_bat_buoc_phai_lap_Bao_cao_tai_chinh_hop_nhat\"><\/span>Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 25 (VAS 25) v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n 2015, c\u00f4ng ty m\u1eb9 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp BCTC h\u1ee3p nh\u1ea5t khi n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (v\u00ed d\u1ee5: c\u00f4ng ty m\u1eb9 \u0111\u1ed3ng th\u1eddi l\u00e0 c\u00f4ng ty con c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n kh\u00e1c \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Viec_xac_dinh_quy_mo_doanh_nghiep_lon_cho_nam_2026_dua_tren_so_lieu_nao\"><\/span>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p l\u1edbn cho n\u0103m 2026 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ng\u01b0\u1ee1ng quy m\u00f4 doanh nghi\u1ec7p l\u1edbn cho n\u0103m 2026 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean BCTC h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025 (n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1).                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tai_sao_phai_loai_tru_doanh_thu_noi_bo_trong_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\"><\/span>T\u1ea1i sao ph\u1ea3i lo\u1ea1i tr\u1eeb doanh thu n\u1ed9i b\u1ed9 trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tM\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ec3 lo\u1ea1i b\u1ecf \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c b\u00e1n h\u00e0ng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng h\u1ec7 th\u1ed1ng. N\u1ebfu kh\u00f4ng lo\u1ea1i tr\u1eeb, t\u1ed5ng doanh thu c\u1ee7a t\u1eadp \u0111o\u00e0n s\u1ebd b\u1ecb t\u00ednh tr\u00f9ng, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 th\u1ef1c s\u1ef1 cung c\u1ea5p ra ngo\u00e0i th\u1ecb tr\u01b0\u1eddng, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong vi\u1ec7c x\u00e9t quy m\u00f4 doanh nghi\u1ec7p.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Loi_the_thuong_mai_trong_BCTC_hop_nhat_duoc_xu_ly_nhu_the_nao\"><\/span>L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i trong BCTC h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tL\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh khi gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n t\u1ea1i c\u00f4ng ty con v\u00e0o ng\u00e0y mua. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong th\u1eddi gian kh\u00f4ng qu\u00e1 10 n\u0103m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Neu_cong_ty_con_co_dong_tien_ke_toan_khac_cong_ty_me_thi_phai_lam_gi\"><\/span>N\u1ebfu c\u00f4ng ty con c\u00f3 \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n kh\u00e1c c\u00f4ng ty m\u1eb9 th\u00ec ph\u1ea3i l\u00e0m g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tK\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i BCTC c\u1ee7a c\u00f4ng ty con sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 (th\u01b0\u1eddng l\u00e0 VND) theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 202 tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc h\u1ee3p nh\u1ea5t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 25 (VAS 25) v\u00e0 Lu\u1eadt K\u1ebf to\u00e1n 2015, c\u00f4ng ty m\u1eb9 b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp BCTC h\u1ee3p nh\u1ea5t khi n\u1eafm quy\u1ec1n ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u00f4ng ty con, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (v\u00ed d\u1ee5: c\u00f4ng ty m\u1eb9 \u0111\u1ed3ng th\u1eddi l\u00e0 c\u00f4ng ty con c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n kh\u00e1c \u0111\u00e3 l\u1eadp b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Vi\u1ec7c x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p l\u1edbn cho n\u0103m 2026 d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u0103n c\u1ee9 theo Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP, ng\u01b0\u1ee1ng quy m\u00f4 doanh nghi\u1ec7p l\u1edbn cho n\u0103m 2026 s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu v\u00e0 t\u1ed5ng t\u00e0i s\u1ea3n tr\u00ean BCTC h\u1ee3p nh\u1ea5t c\u1ee7a n\u0103m t\u00e0i ch\u00ednh 2025 (n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1).\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao ph\u1ea3i lo\u1ea1i tr\u1eeb doanh thu n\u1ed9i b\u1ed9 trong quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c n\u00e0y l\u00e0 \u0111\u1ec3 lo\u1ea1i b\u1ecf \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c b\u00e1n h\u00e0ng gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb trong c\u00f9ng h\u1ec7 th\u1ed1ng. N\u1ebfu kh\u00f4ng lo\u1ea1i tr\u1eeb, t\u1ed5ng doanh thu c\u1ee7a t\u1eadp \u0111o\u00e0n s\u1ebd b\u1ecb t\u00ednh tr\u00f9ng, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 th\u1ef1c s\u1ef1 cung c\u1ea5p ra ngo\u00e0i th\u1ecb tr\u01b0\u1eddng, d\u1eabn \u0111\u1ebfn sai l\u1ec7ch trong vi\u1ec7c x\u00e9t quy m\u00f4 doanh nghi\u1ec7p.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i trong BCTC h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh khi gi\u00e1 ph\u00ed h\u1ee3p nh\u1ea5t l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u1ea7n t\u1ea1i c\u00f4ng ty con v\u00e0o ng\u00e0y mua. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 m\u1ed9t t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p trong th\u1eddi gian kh\u00f4ng qu\u00e1 10 n\u0103m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu c\u00f4ng ty con c\u00f3 \u0111\u1ed3ng ti\u1ec1n k\u1ebf to\u00e1n kh\u00e1c c\u00f4ng ty m\u1eb9 th\u00ec ph\u1ea3i l\u00e0m g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"K\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i BCTC c\u1ee7a c\u00f4ng ty con sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 b\u00e1o c\u00e1o c\u1ee7a c\u00f4ng ty m\u1eb9 (th\u01b0\u1eddng l\u00e0 VND) theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n k\u1ef3 b\u00e1o c\u00e1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 202 tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh c\u00e1c b\u01b0\u1edbc h\u1ee3p nh\u1ea5t.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111ang tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi nhi\u1ec1u t\u1eadp \u0111o\u00e0n khi Ngh\u1ecb \u0111\u1ecbnh 90\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2026. Kh\u00f4ng ch\u1ec9 l\u00e0 c\u00f4ng c\u1ee5 t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u c\u1ee7a c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u00f2n l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh quy m\u00f4 doanh nghi\u1ec7p, ngh\u0129a v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 m\u1ee9c \u0111\u1ed9 minh b\u1ea1ch t\u00e0i ch\u00ednh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam (VAS), gi\u00fap doanh nghi\u1ec7p tu\u00e2n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7843,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7842","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\/7842","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=7842"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7842\/revisions"}],"predecessor-version":[{"id":7847,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7842\/revisions\/7847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7843"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}