{"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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/","title":{"rendered":"\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc758 7\ub2e8\uacc4\ub97c \ud655\uc778\ud558\uc2ed\uc2dc\uc624."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\ub294 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc758\ubb34\uc801\uc778 \uc694\uac74\uc774 \ub418\uc5b4\uac00\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/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;\">\ubc95\ub839 90\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> 2026\ub144\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub418\ub294 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \ubaa8\ud68c\uc0ac\uc640 \uc790\ud68c\uc0ac\uc758 \ub370\uc774\ud130\ub97c \ud1b5\ud569\ud558\ub294 \ub3c4\uad6c\uc77c \ubfd0\ub9cc \uc544\ub2c8\ub77c \uae30\uc5c5 \uaddc\ubaa8, \uac10\uc0ac \uc758\ubb34 \ubc0f \uc7ac\ubb34 \ud22c\uba85\uc131\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \uc911\uc694\ud55c \uae30\uc900\uc774 \ub429\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS)\uc5d0 \ub530\ub978 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\ub97c \uc81c\uacf5\ud558\uc5ec \uae30\uc5c5\ub4e4\uc774 2026\ub144 \ubcf4\uace0 \uae30\uac04\uc5d0 \ubc95\ub960\uc744 \uc900\uc218\ud558\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Tam_quan_trong_chien_luoc_cua_Bao_cao_tai_chinh_hop_nhat_nam_2026\" >2026\ub144 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc758 \uc804\ub7b5\uc801 \uc911\uc694\uc131.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khai_niem_va_ban_chat_kinh_te\" >\uacbd\uc81c\ud559\uc758 \uac1c\ub150\uacfc \ubcf8\uc9c8<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cot_moc_2026_va_Nghi_dinh_902025ND-CP\" >2026\ub144 \ubaa9\ud45c \ubc0f \ubc95\ub839 90\/2025\/ND-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\/ko\/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\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70 \ubc0f \ud68c\uacc4\uae30\uc900.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Doi_tuong_bat_buoc_va_Cach_xac_dinh_quyen_kiem_soat\" >\ud544\uc218 \uc8fc\uc81c \ubc0f \ud1b5\uc81c\uad8c \uacb0\uc815 \ubc29\ubc95.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Xac_dinh_quyen_kiem_soat\" >\uc81c\uc5b4\ub97c \uacb0\uc815\ud558\uc138\uc694<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Mo_hinh_Tap_doan_va_Don_vi_truc_thuoc\" >\uadf8\ub8f9 \ubc0f \uc790\ud68c\uc0ac \ub2e8\uc704 \ubaa8\ub378<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Quy_trinh_7_buoc_lap_Bao_cao_tai_chinh_hop_nhat_chuyen_sau\" >\uc885\ud569\uc801\uc778 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud55c 7\ub2e8\uacc4 \uc808\ucc28<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_1_Thu_thap_du_lieu_va_dong_bo_hoa_he_thong_ke_toan\" >1\ub2e8\uacc4: \ub370\uc774\ud130\ub97c \uc218\uc9d1\ud558\uace0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ub3d9\uae30\ud654\ud569\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_2_Hop_cong_cac_chi_tieu_tai_chinh\" >2\ub2e8\uacc4: \uc7ac\ubb34 \uc9c0\ud45c\ub97c \uacb0\ud569\ud569\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_3_Loai_tru_khoan_dau_tu_cua_cong_ty_me_vao_cong_ty_con\" >3\ub2e8\uacc4: \ubaa8\ud68c\uc0ac\uc758 \uc790\ud68c\uc0ac \ud22c\uc790\uc561\uc744 \uc81c\uc678\ud569\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_4_Xac_dinh_Loi_ich_co_dong_thieu_so_NCI\" >4\ub2e8\uacc4: \uc18c\uc218 \uc9c0\ubd84(NCI) \ud655\uc778<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_5_Loai_tru_cac_giao_dich_noi_bo_va_Lai_chua_thuc_hien\" >5\ub2e8\uacc4: \ub0b4\ubd80\uc790 \uac70\ub798 \ubc0f \ubbf8\uc2e4\ud604 \uc774\uc775\uc744 \uc81c\uac70\ud569\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_6_Bu_tru_cac_khoan_cong_no_noi_bo\" >6\ub2e8\uacc4: \ub0b4\ubd80 \ubd80\ucc44 \uc0c1\uc1c4<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Buoc_7_Hoan_thien_BCTC_hop_nhat_va_Ban_thuyet_minh\" >7\ub2e8\uacc4: \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc640 \uc124\uba85 \uc8fc\uc11d\uc744 \ucd5c\uc885 \ud655\uc815\ud569\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Phan_tich_su_khac_biet_giua_Doanh_thu_hop_nhat_va_Doanh_thu_rieng_le\" >\uc5f0\uacb0 \ub9e4\ucd9c\uacfc \uac1c\ubcc4 \ub9e4\ucd9c\uc758 \ucc28\uc774\uc810\uc744 \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/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\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\ub97c \uc798\ubabb \uacb0\uc815\ud560 \uacbd\uc6b0\uc758 \uc704\ud5d8\uacfc \uacb0\uacfc<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Sai_lech_trong_phan_loai_quy_mo_doanh_nghiep\" >\uc0ac\uc5c5 \uaddc\ubaa8 \ubd84\ub958\uc758 \ubd88\uc77c\uce58<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Phat_hanh_chinh_va_dinh_chi_cong_bo_thong_tin\" >\ud589\uc815 \uc81c\uc7ac \ubc0f \uc815\ubcf4 \uacf5\uac1c \uc911\ub2e8.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Mat_niem_tin_tu_nha_dau_tu\" >\ud22c\uc790\uc790 \uc2e0\ub8b0 \uc0c1\uc2e4<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cap_nhat_moi_tu_Bo_Tai_chinh_va_Huong_dan_cho_lo_trinh_2026\" >\uc7ac\ubb34\ubd80\uc758 \uc0c8\ub85c\uc6b4 \uc5c5\ub370\uc774\ud2b8 \ubc0f 2026\ub144 \ub85c\ub4dc\ub9f5 \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khuyen_nghi_giai_phap_toi_uu_cho_doanh_nghiep_quy_mo_lon\" >\ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\ub97c \uc704\ud55c \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \ucd94\ucc9c\ud569\ub2c8\ub2e4.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Dau_tu_he_thong_ERP_dong_bo\" >\ub3d9\uae30\ud654\ub41c ERP \uc2dc\uc2a4\ud15c\uc5d0 \ud22c\uc790\ud558\uc138\uc694.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Xay_dung_so_tay_ke_toan_tap_doan\" >\uae30\uc5c5 \ud68c\uacc4 \ub9e4\ub274\uc5bc\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Su_dung_dich_vu_tu_van_chuyen_nghiep\" >\uc804\ubb38 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Cau_hoi_thuong_gap_ve_quy_trinh_lap_bao_cao_tai_chinh_hop_nhat\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Khi_nao_doanh_nghiep_bat_buoc_phai_lap_Bao_cao_tai_chinh_hop_nhat\" >\uae30\uc5c5\uc740 \uc5b8\uc81c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\uae4c?<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Viec_xac_dinh_quy_mo_doanh_nghiep_lon_cho_nam_2026_dua_tren_so_lieu_nao\" >2026\ub144\uc5d0\ub294 \uc5b4\ub5a4 \ub370\uc774\ud130\uac00 \ub300\uae30\uc5c5\uc758 \uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ub420\uae4c\uc694?<\/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\/ko\/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\" >\ud68c\uc0ac \uac04 \uc218\uc775\uc774 \uc5f0\uacb0 \uc7ac\ubb34 \ubcf4\uace0 \uacfc\uc815\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<\/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\/ko\/quy-trinh-lap-bao-tai-chinh-hop-nhat\/#Loi_the_thuong_mai_trong_BCTC_hop_nhat_duoc_xu_ly_nhu_the_nao\" >\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uc601\uc5c5\uad8c\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<\/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\/ko\/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\" >\uc790\ud68c\uc0ac\uc640 \ubaa8\ud68c\uc0ac\uac00 \uc11c\ub85c \ub2e4\ub978 \ud68c\uacc4 \ud1b5\ud654\ub97c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<\/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>2026\ub144 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc758 \uc804\ub7b5\uc801 \uc911\uc694\uc131.<\/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\">\uc5f0\uacb0\uc7ac\ubb34\ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\uc758 \uc804\ub7b5\uc801 \uc911\uc694\uc131.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc810\uc810 \ub354 \uc5c4\uaca9\ud574\uc9c0\ub294 \uc7ac\ubb34 \uaddc\uc81c \uc18d\uc5d0\uc11c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc758 \uc5ed\ud560\uc744 \uc774\ud574\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \uc774\ub7ec\ud55c \ubcf4\uace0\uc11c\uc758 \uacbd\uc81c\uc801 \uc131\uaca9\uacfc 2026\ub144\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc911\uc694\ud55c \ubc95\uc801 \ubcc0\ud654\ub97c \ubaa8\ub450 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc74c \ub0b4\uc6a9\uc5d0\uc11c\ub294 \uc774 \ub450 \uac00\uc9c0 \ud575\uc2ec \uce21\uba74\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khai_niem_va_ban_chat_kinh_te\"><\/span><b>\uacbd\uc81c\ud559\uc758 \uac1c\ub150\uacfc \ubcf8\uc9c8<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \ubaa8\ud68c\uc0ac\uc640 \uc790\ud68c\uc0ac\ub97c \ud3ec\ud568\ud55c \uadf8\ub8f9\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \ub9c8\uce58 \ub2e8\uc77c \uacbd\uc81c \uc2e4\uccb4\uc758 \uc7ac\ubb34\uc81c\ud45c\uc778 \uac83\ucc98\ub7fc \ud45c\uc2dc\ud558\ub294 \uac83\uc744 \uc758\ubbf8\ud569\ub2c8\ub2e4. \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \ud575\uc2ec\uc740 \uc790\uc0b0\uc744 \ud1b5\ud569\ud558\uace0 \ud68c\uc0ac \uac04 \uac70\ub798\uc758 \uc601\ud5a5\uc744 \uc81c\uac70\ud558\uc5ec \uadf8\ub8f9\uc774 \uc2e4\uc81c\ub85c \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc7ac\ubb34 \uac74\uc804\uc131\uc744 \ubc18\uc601\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cot_moc_2026_va_Nghi_dinh_902025ND-CP\"><\/span><b>2026\ub144 \ubaa9\ud45c \ubc0f \ubc95\ub839 90\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ubd80\ub839 90\/2025\/ND-CP\ub294 \ub300\uaddc\ubaa8 \uae30\uc5c5 \uacbd\uc601\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \uc804\ud658\uc810\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4. \uc774\uc804\uc5d0\ub294 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc774 \uc758\ubb34\uc801\uc778 \ud68c\uacc4 \uac10\uc0ac\ub97c \ud68c\ud53c\ud558\uae30 \uc704\ud574 \ubaa8\ud68c\uc0ac \ub0b4\uc5d0\uc11c \uc0ac\uc5c5 \ubd80\ubb38\uc744 \ubd84\ud560\ud558\ub294 \ubc29\uc2dd\uc73c\ub85c \ubc95\uc744 \uc6b0\ud68c\ud574 \uc654\uc2b5\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc740 \uc0c1\uc704 \ud68c\uacc4 \ub2e8\uc704\uac00 \uc9c1\uc804 \uc5f0\ub3c4\uc758 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uae30\uc900\uc73c\ub85c \ub9e4\ucd9c \ubc0f \ucd1d\uc790\uc0b0 \uae30\uc900\uc744 \uc124\uc815\ud558\ub3c4\ub85d \uc694\uad6c\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c 2025\ub144 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc758 \uc218\uce58\uac00 2026\ub144 \uae30\uc5c5\uc758 \ubc95\uc801 \uc9c0\uc704\ub97c \uc9c1\uc811\uc801\uc73c\ub85c \uacb0\uc815\ud558\uac8c \ub429\ub2c8\ub2e4.<\/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>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70 \ubc0f \ud68c\uacc4\uae30\uc900.<\/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\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0 \uc801\uc6a9\ub418\ub294 \ubc95\uc801 \uadfc\uac70 \ubc0f \uae30\uc900.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc81c\ub300\ub85c \uc791\uc131\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc95\uc801 \uaddc\uc815\uc744 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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;\">\ud68c\uacc4\ubc95 \uc81c88\/2015\/QH13\ud638<\/span><\/a><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc2dc \uc0c1\uc704 \ud68c\uacc4 \ubd80\uc11c\uc758 \ucc45\uc784\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900(VAS) \uc81c25\ud638 \u2013 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \ubc0f \uc790\ud68c\uc0ac \ud22c\uc790 \ud68c\uacc4\ucc98\ub9ac: \uc774\ub294 \uc804\ubb38\uc801\uc778 \uc2e4\ubb34 \uce21\uba74\uc5d0\uc11c &quot;\uadfc\ubcf8&quot;\uacfc \uac19\uc740 \uc5ed\ud560\uc744 \ud558\uba70, \uc5f0\uacb0 \ud68c\uacc4\ucc98\ub9ac \ubc29\ubc95\uc744 \uc548\ub0b4\ud569\ub2c8\ub2e4.<\/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;\">\ud68c\ub78c 202\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ubc0f \ud45c\uc2dc \ubc29\ubc95\uc5d0 \ub300\ud55c \uc0c1\uc138 \uc9c0\uce68(\uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \ubc18\uc601\ud558\uc5ec \ud604\uc7ac \uc5c5\ub370\uc774\ud2b8 \uc911).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 90\/2025\/ND-CP: \ub300\uaddc\ubaa8 \uae30\uc5c5 \uc2dd\ubcc4 \uae30\uc900 \ubc0f \uac10\uc0ac \ub85c\ub4dc\ub9f5\uc5d0 \uad00\ud55c \uaddc\uc815.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc758 \ubc95\uc801 \uadfc\uac70\ub97c \uc774\ud574\ud55c \ud6c4, \uae30\uc5c5\uc740 \ub2e4\uc74c \ub2e8\uacc4\ub85c \uc5f0\uacb0 \ub300\uc0c1 \uae30\uc5c5\uc744 \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\ud68c\uc0ac\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud558\uace0 \ubaa8\ud68c\uc0ac\uc758 \uc9c0\ubc30\ub825\uc744 \ud3c9\uac00\ud558\ub294 \uac83\uc740 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc744 \ud68c\uacc4 \uae30\uc900\uc5d0 \ub530\ub77c \uc644\ubcbd\ud558\uac8c \uc218\ud589\ud558\uae30 \uc704\ud55c \ud544\uc218 \uc870\uac74\uc785\ub2c8\ub2e4.<\/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>\ud544\uc218 \uc8fc\uc81c \ubc0f \ud1b5\uc81c\uad8c \uacb0\uc815 \ubc29\ubc95.<\/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\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0\uc11c \uc9c0\ubc30\uad8c\uc744 \ud310\ub2e8\ud558\ub294 \ub370 \ud544\uc218\uc801\uc778 \uc8fc\uccb4\uc640 \ubc29\ubc95.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0\uc11c \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218 \uc911 \ud558\ub098\ub294 \uc5f0\uacb0 \ub300\uc0c1 \uae30\uc5c5\uc744 \uc798\ubabb \uc2dd\ubcc4\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_quyen_kiem_soat\"><\/span><b>\uc81c\uc5b4\ub97c \uacb0\uc815\ud558\uc138\uc694<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubaa8\ud68c\uc0ac\uac00 \uc790\ud68c\uc0ac\uc758 \uc758\uacb0\uad8c\uc744 \uc9c1\uac04\uc811\uc801\uc73c\ub85c \ubcf4\uc720\ud560 \uacbd\uc6b0 \uc9c0\ubc30\uad8c\uc774 \uc131\ub9bd\ub429\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \uc9c0\ubc30\uad8c\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ub2e4\ub978 \uacc4\uc57d\uc744 \ud1b5\ud574\uc11c\ub3c4 \uacb0\uc815\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uaddc\uc815\uc774\ub098 \ud611\uc57d\uc5d0 \ub530\ub77c \uc7ac\uc815 \ubc0f \uc6b4\uc601 \uc815\ucc45\uc744 \uad00\ub9ac\ud560 \uad8c\ub9ac.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c \uad6c\uc131\uc6d0 \uacfc\ubc18\uc218\ub97c \uc784\uba85\ud558\uac70\ub098 \ud574\uc784\ud560 \uc218 \uc788\ub294 \uad8c\ud55c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uc0ac\ud68c \ud68c\uc758\uc5d0\uc11c \uacfc\ubc18\uc218 \uc758\uacb0\uad8c\uc744 \ud589\uc0ac\ud560 \uad8c\ub9ac.<\/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>\uadf8\ub8f9 \ubc0f \uc790\ud68c\uc0ac \ub2e8\uc704 \ubaa8\ub378<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uad6d\uc601\uae30\uc5c5\uc774\ub098 \ub2e4\uc591\ud55c \uc0ac\uc5c5\uc744 \uc601\uc704\ud558\ub294 \ubbfc\uac04 \ub300\uae30\uc5c5\uc758 \uacbd\uc6b0, &quot;\uc0c1\uc704 \ud68c\uacc4 \ub2e8\uc704&quot;\ub97c \uaddc\uc815\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc804\ubb38\uc801\uc778 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\uc5d0 \ub530\ub974\uba74, \ud2b9\ubcc4\ud55c \uc608\uc678(\uc608: \uc0ac\uc5c5 \uc6b4\uc601\uc774 \uc5c4\uaca9\ud558\uac8c \uc81c\ud55c\ub41c \uc790\ud68c\uc0ac)\ub97c \uc81c\uc678\ud558\uace0\ub294 \uc9c0\ubc30\uad6c\uc870 \ub0b4\uc758 \ubaa8\ub4e0 \ub2e8\uc704\uac00 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/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>\uc885\ud569\uc801\uc778 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc744 \uc704\ud55c 7\ub2e8\uacc4 \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud1b5\ud569 \uc7ac\ubb34 \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 MAN(Master Accountant Network)\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uad00\ub828 \ub2e8\uacc4\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \ubd84\uc11d\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/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>1\ub2e8\uacc4: \ub370\uc774\ud130\ub97c \uc218\uc9d1\ud558\uace0 \ud68c\uacc4 \uc2dc\uc2a4\ud15c\uc744 \ub3d9\uae30\ud654\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\ub294 \ubaa8\ub4e0 \uc790\ud68c\uc0ac\uac00 \uac1c\ubcc4 \uc7ac\ubb34\uc81c\ud45c\ub97c \ubaa8\ud68c\uc0ac\uc5d0 \uc81c\ucd9c\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uac83\uc5d0\uc11c \uc2dc\uc791\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uae30\uac04 \ub3d9\uae30\ud654: \uc790\ud68c\uc0ac\uc758 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uc774 \ubaa8\ud68c\uc0ac\uc758 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc\uc77c\uacfc 3\uac1c\uc6d4 \uc774\uc0c1 \ucc28\uc774\uac00 \ub098\ub294 \uacbd\uc6b0, \uc790\ud68c\uc0ac\ub294 \ubaa8\ud68c\uc0ac\uc758 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \ub9de\ucdb0 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \ucd94\uac00\ub85c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud1b5\ud654 \ub3d9\uae30\ud654: \ud574\uc678 \uc790\ud68c\uc0ac\uc758 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\ub78c 202\/2014\/TT-BTC\uc5d0 \uba85\uc2dc\ub41c \ud658\uc728\uc5d0 \ub530\ub77c \uc7ac\ubb34\uc81c\ud45c\ub97c \uc678\ud654\uc5d0\uc11c \ubca0\ud2b8\ub0a8 \ub3d9(VND)\uc73c\ub85c \ud658\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc815\ucc45 \ud45c\uc900\ud654: \uc790\ud68c\uc0ac\uac00 \ubaa8\ud68c\uc0ac\uc640 \ub2e4\ub978 \uac10\uac00\uc0c1\uac01 \ubc29\ubc95\uc774\ub098 \uc218\uc775 \uc778\uc2dd \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \uc774 \ub2e8\uacc4\uc5d0\uc11c \uc218\uc815 \ubd84\uac1c\ub97c \ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>2\ub2e8\uacc4: \uc7ac\ubb34 \uc9c0\ud45c\ub97c \uacb0\ud569\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uac04\ub2e8\ud55c \uae30\uc220\uc801 \uc791\uc5c5\uc774\uc9c0\ub9cc \uc808\ub300\uc801\uc778 \uc815\ud655\uc131\uc774 \uc694\uad6c\ub429\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc790\ud68c\uc0ac\ub4e4\uc758 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc640 \uc190\uc775\uacc4\uc0b0\uc11c\uc5d0\uc11c \ud574\ub2f9\ub418\ub294 \ubaa8\ub4e0 \ud56d\ubaa9\ub4e4\uc744 \ud569\uc0b0\ud569\ub2c8\ub2e4. \uc774 \ub2e8\uacc4\uc758 \uacb0\uacfc\ub294 \uc6d0\uc2dc \ub370\uc774\ud130\uc758 \uc694\uc57d\ud45c\uac00 \ub429\ub2c8\ub2e4.<\/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>3\ub2e8\uacc4: \ubaa8\ud68c\uc0ac\uc758 \uc790\ud68c\uc0ac \ud22c\uc790\uc561\uc744 \uc81c\uc678\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0\uc11c \ub9e4\uc6b0 \uc911\uc694\ud55c \ub2e8\uacc4\uc785\ub2c8\ub2e4. \ubaa9\ud45c\ub294 \uc790\ud68c\uc0ac\uc758 \uc21c\uc790\uc0b0 \uc911 \ubaa8\ud68c\uc0ac\uc758 \ud22c\uc790 \uc7a5\ubd80 \uac00\uce58\uc5d0 \uc774\ubbf8 \ubc18\uc601\ub41c \ubd80\ubd84\uc744 \uc81c\uac70\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubd84\uac1c: \ubaa8\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\uc0c1 &quot;\uc790\ud68c\uc0ac \ud22c\uc790&quot; \ud56d\ubaa9\uc758 \uac10\uc18c\uc640 \uc790\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\uc0c1 \ud574\ub2f9 \uc790\ubcf8\uc758 \uac10\uc18c\ub97c \uae30\ub85d\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc28\uc561 \ucc98\ub9ac: \ub9e4\uc785 \uac00\uaca9\uc774 \uc21c\uc790\uc0b0\uc758 \uacf5\uc815 \uac00\uce58\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ucd08\uacfc\ubd84\uc740 \uc601\uc5c5\uad8c \uacc4\uc815\uc5d0 \uacc4\uc0c1\ud558\uace0 \uc0c1\uac01\ud569\ub2c8\ub2e4(\ucd5c\ub300 10\ub144).<\/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>4\ub2e8\uacc4: \uc18c\uc218 \uc9c0\ubd84(NCI) \ud655\uc778<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0\uc11c \ubaa8\ud68c\uc0ac\uac00 100% \uc790\ubcf8\uc744 \uc18c\uc720\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \ub2e4\ub978 \uc8fc\uc8fc\uc5d0\uac8c \uadc0\uc18d\ub418\ub294 \uac00\uce58\ub97c \ubd84\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ubcf4\uace0\uc11c\ub97c \uc77d\ub294 \uc0ac\ub78c\ub4e4\uc774 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \uc2e4\uc81c \uc790\uc0b0\uacfc \uc81c3\uc790\uc5d0\uac8c \uc18d\ud55c \uc790\uc0b0\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub808\uc2dc\ud53c:<\/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;\">\ube44\uc9c0\ubc30\uc9c0\ubd84(NCI) = (\uc18c\uc218\uc8fc\uc8fc \uc18c\uc720\ube44\uc728) x (\ubcf4\uace0\uc77c \uae30\uc900 \uc790\ud68c\uc0ac\uc758 \uc21c\uc790\uc0b0\uac00\uce58)<\/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>5\ub2e8\uacc4: \ub0b4\ubd80\uc790 \uac70\ub798 \ubc0f \ubbf8\uc2e4\ud604 \uc774\uc775\uc744 \uc81c\uac70\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 2026\ub144 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0\uc11c \uac00\uc7a5 \uc2dc\uac04\uc774 \ub9ce\uc774 \uc18c\uc694\ub418\ub294 \ub2e8\uacc4\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc77c\ubc18\uc801\uc73c\ub85c \ub2e4\uc74c\uacfc \uac19\uc740 \uac70\ub798\ub97c \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0b4\ubd80 \ub9e4\ucd9c: \ubaa8\ud68c\uc0ac\uac00 \uc790\ud68c\uc0ac\uc5d0 \uc6d0\uc790\uc7ac\ub97c \ud310\ub9e4\ud569\ub2c8\ub2e4. \uc774 \ub9e4\ucd9c\uc740 \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub77c \uc0ac\uc5c5 \uaddc\ubaa8\ub97c \ubd80\ud480\ub9ac\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc644\uc804\ud788 \uc81c\uc678\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubbf8\uc2e4\ud604 \uc774\uc775: \ub0b4\ubd80\uc801\uc73c\ub85c \uad6c\ub9e4\ud55c \uc7ac\uace0\uac00 \uc544\uc9c1 \uc2dc\uc7a5\uc5d0 \ud310\ub9e4\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \ud574\ub2f9 \uc7ac\uace0\uc640 \uad00\ub828\ub41c \uc774\uc775\uc740 \uc0c1\uac01 \ucc98\ub9ac\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 \uadf8\ub8f9\uc758 \ucd1d\uc790\uc0b0\uc774 \uacfc\ub300\ud3c9\uac00\ub420 \uac83\uc785\ub2c8\ub2e4.<\/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>6\ub2e8\uacc4: \ub0b4\ubd80 \ubd80\ucc44 \uc0c1\uc1c4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8\ub8f9 \uad6c\uc131\uc6d0 \uac04\uc758 \ubaa8\ub4e0 \ubbf8\uc218\uae08, \ubbf8\uc9c0\uae09\uae08 \ubc0f \ub300\ucd9c\uae08\uc740 \uc0c1\uc1c4\ub418\uc5b4 0\uc774 \ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc5f0\uacb0 \uc7ac\ubb34 \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\uc5d0\uc11c\ub294 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc0c1\uc1c4 \ubd84\uac1c\ub97c \ud558\uae30 \uc804\uc5d0 \ud68c\uc0ac \uac04 \ubd80\ucc44\ub97c \uc870\uc815\ud558\uc5ec \uc591\uce21\uc774 \uc77c\uce58\ud558\ub294 \uae08\uc561\uc744 \uae30\ub85d\ud558\ub3c4\ub85d \ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>7\ub2e8\uacc4: \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc640 \uc124\uba85 \uc8fc\uc11d\uc744 \ucd5c\uc885 \ud655\uc815\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc870\uc815 \ubc0f \uc81c\uac70 \ud56d\ubaa9\uc744 \ucc98\ub9ac\ud55c \ud6c4 \ucd5c\uc885 \uc218\uce58\ub97c \uaddc\uc815\ub41c \uc591\uc2dd\uc5d0 \ub530\ub77c \uc791\uc131\ud569\ub2c8\ub2e4. 2026\ub144\ub3c4 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc8fc\uc11d\uc5d0\ub294 \ub300\uae30\uc5c5 \uaddc\ubaa8 \uc694\uac74\uc744 \ucda9\uc871\ud568\uc744 \uc785\uc99d\ud558\uae30 \uc704\ud574 \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub978 \ub9e4\ucd9c \ubc0f \uc790\uc0b0 \uae30\uc900\uc5d0 \ub300\ud55c \uc124\uba85\uc774 \ud2b9\ud788 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <a href=\"https:\/\/ketoan.man.net.vn\/ko\/bang-gia-dich-vu-lap-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc11c\ube44\uc2a4 \uac00\uaca9\ud45c<\/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>\uc5f0\uacb0 \ub9e4\ucd9c\uacfc \uac1c\ubcc4 \ub9e4\ucd9c\uc758 \ucc28\uc774\uc810\uc744 \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 90\/2025\/ND-CP\ub294 \ub300\uaddc\ubaa8 \uae30\uc5c5 \ud3c9\uac00 \uc2dc \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud55c\ub2e4\uace0 \uac15\uc870\ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ucc28\uc774\uac00 \ubc1c\uc0dd\ud558\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac1d\uad00\uc131: \uac1c\ubcc4 \ub9e4\ucd9c\uc561 \uc218\uce58\uc5d0\ub294 \ub9e4\ucd9c\uc744 \ubd80\ud480\ub9ac\uae30 \uc704\ud574 \ud5c8\uc704 \ub0b4\ubd80 \ud310\ub9e4\uac00 \ud3ec\ud568\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc0c1\uc758 \ub9e4\ucd9c\uc561 \uc218\uce58\ub294 \uadf8\ub8f9 \uc678\ubd80\uc5d0\uc11c \uc2e4\uc81c\ub85c \uc218\ub839\ud55c \uae08\uc561\ub9cc\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc790\uc6d0\uc744 \ubc18\uc601\ud574\uc57c \ud569\ub2c8\ub2e4. \ub300\uae30\uc5c5\uc740 \ubaa8\ud68c\uc0ac\ub294 \uc791\uc744 \uc218 \uc788\uc9c0\ub9cc \uc218\uc2ed \uac1c\uc758 \uac70\ub300\ud55c \uc790\ud68c\uc0ac\ub97c \uc18c\uc720\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uac1c\ubcc4 \ubcf4\uace0\uc11c\ub9cc \uc0b4\ud3b4\ubcf4\uba74 \uacbd\uc601\uc9c4\uc740 \uc2dc\uc2a4\ud15c \uc804\uccb4 \ucc28\uc6d0\uc5d0\uc11c \uc704\ud5d8\uc744 \uac10\uc0ac\ud558\uace0 \uad00\ub9ac\ud574\uc57c \ud560 \uc758\ubb34\ub97c \uac04\uacfc\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc2e4\uc81c \uc0ac\ub840:<\/b><span style=\"font-weight: 400;\"> \ud55c \ub300\uae30\uc5c5\uc758 \uacc4\uc5f4\uc0ac \ucd1d \ub9e4\ucd9c\uc561\uc740 5\uc870 VND\uc5d0 \ub2ec\ud558\uc9c0\ub9cc, \uadf8\uc911 2\uc870 VND\ub294 \ub0b4\ubd80 \uac70\ub798\uc5d0\uc11c \ubc1c\uc0dd\ud55c \ub9e4\ucd9c\uc785\ub2c8\ub2e4. \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud560 \ub54c, \uc2dc\ud589\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub77c \uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ub418\ub294 \uc2e4\uc81c \ub9e4\ucd9c\uc561\uc740 3\uc870 VND\uc5d0 \ubd88\uacfc\ud569\ub2c8\ub2e4.<\/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>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\ub97c \uc798\ubabb \uacb0\uc815\ud560 \uacbd\uc6b0\uc758 \uc704\ud5d8\uacfc \uacb0\uacfc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\ubcf4\uace0 \uc808\ucc28\ub97c \ubd80\uc815\ud655\ud558\uac8c \uc2dc\ud589\ud560 \uacbd\uc6b0 2026\ub144\uc5d0 \uc2ec\uac01\ud55c \ubc95\uc801 \ubc0f \uc6b4\uc601\uc0c1\uc758 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uac83\uc785\ub2c8\ub2e4.<\/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>\uc0ac\uc5c5 \uaddc\ubaa8 \ubd84\ub958\uc758 \ubd88\uc77c\uce58<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uc0ac \uac04 \uac70\ub798\ub97c \ub204\ub77d\ud558\uba74 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc0c1 \ub9e4\ucd9c\uc774 \ubd80\ud480\ub824\uc838 \uae30\uc5c5\uc774 &quot;\ub300\uaddc\ubaa8 \uae30\uc5c5&quot;\uc73c\ub85c \uc798\ubabb \ubd84\ub958\ub420 \uc218 \uc788\uc73c\uba70, \uc774\ub85c \uc778\ud574 \uc138\ubb34 \uc900\uc218 \ubc0f \uac10\uc0ac \ube44\uc6a9\uc774 \uc99d\uac00\ud569\ub2c8\ub2e4. \ubc18\ub300\ub85c, \uacfc\ub3c4\ud55c \uac70\ub798 \ub204\ub77d\uc73c\ub85c \uc2e4\uc81c \ub9e4\ucd9c\ubcf4\ub2e4 \ub0ae\uc740 \uae08\uc561\uc744 \uae30\uc7ac\ud558\uc5ec \uac10\uc0ac\ub97c \ud68c\ud53c\ud560 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc138\ubb34 \uac10\uc0ac \uacfc\uc815\uc5d0\uc11c \ub9c9\ub300\ud55c \ucc98\ubc8c\uc744 \ubc1b\uac8c \ub429\ub2c8\ub2e4.<\/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>\ud589\uc815 \uc81c\uc7ac \ubc0f \uc815\ubcf4 \uacf5\uac1c \uc911\ub2e8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubd84\uc57c\uc758 \ubc8c\uce59 \uaddc\uc815\uc5d0 \ub530\ub974\uba74, \uae30\uc900\uc5d0 \ubd80\ud569\ud558\uc9c0 \uc54a\ub294 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \ub610\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uc791\uc131\ud574\uc57c \ud558\ub294 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \ubbf8\uc791\uc131\uc740 \uc218\uc5b5 VND\uc5d0 \ub2ec\ud558\ub294 \ubc8c\uae08\ud615\uc744 \ucd08\ub798\ud560 \uc218 \uc788\uc73c\uba70, \uc774\ub294 \ubc95\uc815\ub300\ub9ac\uc778\uc758 \uba85\uc131\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mat_niem_tin_tu_nha_dau_tu\"><\/span><b>\ud22c\uc790\uc790 \uc2e0\ub8b0 \uc0c1\uc2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub294 \ud22c\uc790\uc790\ub4e4\uc774 \uae30\uc5c5\uc758 \uc0ac\uc5c5 \uc131\uacfc\ub97c \ud3c9\uac00\ud558\ub294 \ub370 \uc788\uc5b4 \uac00\uc7a5 \uc911\uc694\ud55c \ubb38\uc11c\uc785\ub2c8\ub2e4. \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \ubcf4\uace0 \uacfc\uc815\uc774 \ubd80\uc2e4\ud558\uba74 &quot;\ud5c8\uc704 \uc218\uce58&quot;\uac00 \uc0dd\uc131\ub418\uc5b4 \uc798\ubabb\ub41c \ud22c\uc790 \uacb0\uc815\uacfc \uadf8\uc5d0 \ub530\ub978 \uc18c\uc1a1\uc73c\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc7ac\ubb34\ubd80\uc758 \uc0c8\ub85c\uc6b4 \uc5c5\ub370\uc774\ud2b8 \ubc0f 2026\ub144 \ub85c\ub4dc\ub9f5 \uc9c0\uce68\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\ubd80\ub294 \uae30\uc5c5\ub4e4\uc774 \ud6a8\uacfc\uc801\uc73c\ub85c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud560 \uc218 \uc788\ub3c4\ub85d \uc815\uae30\uc801\uc73c\ub85c \uc9c0\uce68 \ubb38\uc11c\ub97c \ubc1c\ud45c\ud558\uace0 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38\uc5d0 \ub300\ud55c \ub2f5\ubcc0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. 2026\ub144\uc5d0 \uc8fc\ubaa9\ud574\uc57c \ud560 \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud615\uc2dd\ubcf4\ub2e4\ub294 \uc2e4\uc9c8: \uc9c0\ubc30\uad8c\uc744 \ud310\ub2e8\ud560 \ub54c \ubb35\uc2dc\uc801 \ud569\uc758\ub098 \uc7a0\uc7ac\uc801 \uad8c\ub9ac \ub610\ud55c \ub354\uc6b1 \uba74\ubc00\ud788 \uac80\ud1a0\ub41c\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uc218 \uad00\ub828 \uc8fc\uc11d\uc758 \ud22c\uba85\uc131\uc744 \uac15\ud654\ud558\uc2ed\uc2dc\uc624: \ub0b4\ubd80 \uc774\uc775\uc744 \uc81c\uc678\ud558\ub294 \ubc29\ubc95\uacfc \uc778\uc218\uc77c \uae30\uc900 \uc21c\uc790\uc0b0\uc758 \uacf5\uc815\uac00\uce58\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ub41c \ubc29\ubc95\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc124\uba85\uc744 \uc694\uad6c\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae30\uc5c5 \ud604\uae08 \ud750\ub984 \uad00\ub9ac: \uc5f0\uacb0 \ud604\uae08 \ud750\ub984\ud45c\ub294 \uc2e4\uc81c \uc601\uc5c5 \ud65c\ub3d9\uc73c\ub85c \uc778\ud55c \ud604\uae08 \ud750\ub984\uacfc \ub0b4\ubd80 \ud604\uae08 \ud750\ub984\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>\ub300\uaddc\ubaa8 \uc0ac\uc5c5\uccb4\ub97c \uc704\ud55c \ucd5c\uc801\uc758 \uc194\ub8e8\uc158\uc744 \ucd94\ucc9c\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ud6a8\uc728\uc801\uc774\uace0 \ube44\uc6a9 \ud6a8\uacfc\uc801\uc73c\ub85c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud558\uae30 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \ubc29\uc548\uc744 \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dau_tu_he_thong_ERP_dong_bo\"><\/span><b>\ub3d9\uae30\ud654\ub41c ERP \uc2dc\uc2a4\ud15c\uc5d0 \ud22c\uc790\ud558\uc138\uc694.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d1\uc140\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc218\ub3d9\uc73c\ub85c \ubcf4\uace0\uc11c\ub97c \uc791\uc131\ud558\uba74 \uc624\ub958\uc640 \uc9c0\uc5f0\uc774 \ubc1c\uc0dd\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4. \uac15\ub825\ud55c ERP(\uc804\uc0ac\uc801 \uc790\uc6d0 \uad00\ub9ac) \uc2dc\uc2a4\ud15c\uc740 \ub9e4\ucd9c\ucc44\uad8c \ub300\uc870 \uc791\uc5c5\uc744 \uc790\ub3d9\ud654\ud558\uace0 \ub0b4\ubd80 \uc0c1\uacc4 \ucc98\ub9ac\ub97c \uc989\uc2dc \uc218\ud589\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xay_dung_so_tay_ke_toan_tap_doan\"><\/span><b>\uae30\uc5c5 \ud68c\uacc4 \ub9e4\ub274\uc5bc\uc744 \uac1c\ubc1c\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubaa8\ud68c\uc0ac\ub294 \ubaa8\ub4e0 \uc790\ud68c\uc0ac\uc5d0 \uc801\uc6a9\ud560 \uc218 \uc788\ub294 \uc0c1\uc138\ud55c \uc6b4\uc601 \uc9c0\uce68\uc744 \ubc1c\ud589\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \uacc4\uc5f4\uc0ac\uc5d0\uc11c \ucd5c\ucd08 \ub370\uc774\ud130 \uc785\ub825 \ub2e8\uacc4\ubd80\ud130 \uc5f0\uacb0 \uc7ac\ubb34 \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\uc758 \uc77c\uad00\uc131\uc744 \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_dich_vu_tu_van_chuyen_nghiep\"><\/span><b>\uc804\ubb38 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uc2ed\uc2dc\uc624.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubcf5\uc7a1\ud55c \uad6c\uc870\ub97c \uac00\uc9c4 \uae30\uc5c5\uc774\ub098 \ud574\uc678 \uc790\ud68c\uc0ac\ub97c \ubcf4\uc720\ud55c \uae30\uc5c5\uc758 \uacbd\uc6b0, \ucc38\uc870\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-bao-cao-tai-chinh\/\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\"> MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38 \uae30\uad00\uc5d0 \ud22c\uc790\ud558\uc5ec \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\ub97c \uac80\ud1a0\ud558\ub294 \uac83\uc740 \uac00\uce58 \uc788\ub294 \ud22c\uc790\uc785\ub2c8\ub2e4. MAN\uc758 \uc804\ubb38\uac00\ub4e4\uc740 \uae30\uc5c5\uc774 \ub370\uc774\ud130\ub97c \ucd5c\uc801\ud654\ud558\uace0, \ubc95\ub839 90\/2025\/ND-CP\ub97c \uc900\uc218\ud558\uba70, \uaddc\uc81c \ub2f9\uad6d\uc73c\ub85c\ubd80\ud130 \ubcf4\uace0\uc11c\uac00 \ubc18\ub824\ub420 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\uc774 \ub2e4\uac00\uc634\uc5d0 \ub530\ub77c \uc7ac\ubb34 \ud22c\uba85\uc131\uc5d0 \ub300\ud55c \ub354\uc6b1 \uc5c4\uaca9\ud55c \uc694\uac74\uc774 \uc694\uad6c\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131\uc740 \ub354 \uc774\uc0c1 \uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \ub300\uaddc\ubaa8 \uacbd\uc81c \uae30\uc5c5\uc5d0\uac8c \uc758\ubb34 \uc0ac\ud56d\uc785\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\ub97c \uc774\ud574\ud558\uace0 \uc815\ud655\ud558\uac8c \uc801\uc6a9\ud568\uc73c\ub85c\uc368 \ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub978 \ubc95\uc801 \uc81c\uc7ac\ub85c\ubd80\ud130 \uc2a4\uc2a4\ub85c\ub97c \ubcf4\ud638\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uc2dc\uc7a5\uc5d0\uc11c \uc804\ubb38\uc801\uc778 \uae30\uc5c5\uc73c\ub85c\uc11c\uc758 \uc704\uc0c1\uacfc \uba85\uc131\uc744 \ud655\ub9bd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c0\uae08 \ubc14\ub85c \ub370\uc774\ud130 \uc2dc\uc2a4\ud15c \uac80\ud1a0\ub97c \uc2dc\uc791\ud558\uc5ec \uc131\uacf5\uc801\uc774\uace0 \ud22c\uba85\ud55c 2026\ub144 \ubcf4\uace0 \uae30\uac04\uc744 \uc900\ube44\ud558\uc2ed\uc2dc\uc624. \uc801\uc808\ud55c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \ubcf4\uace0 \ud504\ub85c\uc138\uc2a4\ub294 \uc9c4\uc2e4\ub41c \uc7ac\ubb34 \ud604\ud669\uc744 \ud30c\uc545\ud558\uace0 \uc0c8\ub85c\uc6b4 \uc2dc\ub300\uc5d0 \uc9c0\uc18d \uac00\ub2a5\ud55c \ube44\uc988\ub2c8\uc2a4 \uc131\uc7a5\uc744 \uac00\ub2a5\ud558\uac8c \ud558\ub294 \ud575\uc2ec \uc694\uc18c\uc785\ub2c8\ub2e4.<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/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;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uacfc\uc815\uc5d0 \ub300\ud55c \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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>\uae30\uc5c5\uc740 \uc5b8\uc81c \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubca0\ud2b8\ub0a8 \ud68c\uacc4\uae30\uc900 \uc81c25\ud638(VAS 25) \ubc0f 2015\ub144 \ud68c\uacc4\ubc95\uc5d0 \ub530\ub974\uba74, \ubaa8\ud68c\uc0ac\uac00 \ud558\ub098 \uc774\uc0c1\uc758 \uc790\ud68c\uc0ac\uc5d0 \ub300\ud55c \uc9c0\ubc30\uc801 \uc9c0\ubd84\uc744 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uacbd\uc6b0, \uc7ac\ubb34\ubd80\uac00 \ud2b9\ubcc4\ud788 \uaddc\uc815\ud55c \ud2b9\uc815 \uc608\uc678 \uc0ac\ud56d(\uc608: \ubaa8\ud68c\uc0ac\uac00 \uc774\ubbf8 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud55c \ub2e4\ub978 \uadf8\ub8f9\uc758 \uc790\ud68c\uc0ac\uc778 \uacbd\uc6b0)\uc744 \uc81c\uc678\ud558\uace0\ub294 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/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>2026\ub144\uc5d0\ub294 \uc5b4\ub5a4 \ub370\uc774\ud130\uac00 \ub300\uae30\uc5c5\uc758 \uaddc\ubaa8\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc0ac\uc6a9\ub420\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ubc95\ub839 90\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74, 2026\ub144 \ub300\uae30\uc5c5 \uae30\uc900\uc740 2025 \ud68c\uacc4\uc5f0\ub3c4(\uc9c1\uc804\ub144\ub3c4)\uc758 \uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc0c1 \ucd1d\ub9e4\ucd9c\uc561\uacfc \ucd1d\uc790\uc0b0\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4.                    <\/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>\ud68c\uc0ac \uac04 \uc218\uc775\uc774 \uc5f0\uacb0 \uc7ac\ubb34 \ubcf4\uace0 \uacfc\uc815\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc785\ub2c8\uae4c?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc774\ub7ec\ud55c \uc870\uce58\uc758 \ubaa9\uc801\uc740 \ub3d9\uc77c \uc2dc\uc2a4\ud15c \ub0b4 \ub2e8\uc704 \uac04 \ud310\ub9e4\uc758 \uc601\ud5a5\uc744 \uc81c\uac70\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774 \uc81c\uc678 \uc870\ud56d\uc774 \uc5c6\uc73c\uba74 \uadf8\ub8f9\uc758 \ucd1d \ub9e4\ucd9c\uc774 \uc774\uc911\uc73c\ub85c \uacc4\uc0b0\ub418\uc5b4 \uc2dc\uc7a5\uc5d0 \uacf5\uae09\ub41c \uc0c1\ud488\/\uc11c\ube44\uc2a4\uc758 \uc2e4\uc81c \uac00\uce58\ub97c \uc815\ud655\ud558\uac8c \ubc18\uc601\ud558\uc9c0 \ubabb\ud558\uace0 \uc0ac\uc5c5 \uaddc\ubaa8 \ud3c9\uac00\uc5d0 \ubd88\uc77c\uce58\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.                    <\/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>\uc5f0\uacb0\uc7ac\ubb34\uc81c\ud45c\uc5d0\uc11c \uc601\uc5c5\uad8c\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\uc601\uc5c5\uad8c\uc740 \uc5f0\uacb0 \uc6d0\uac00\uac00 \uc778\uc218\uc77c \ud604\uc7ac \uc885\uc18d\ud68c\uc0ac\uc758 \uc21c\uc790\uc0b0 \uacf5\uc815\uac00\uce58\ub97c \ucd08\uacfc\ud560 \ub54c \ubc1c\uc0dd\ud569\ub2c8\ub2e4. \uc774 \uae08\uc561\uc740 \uc5f0\uacb0 \uc7ac\ubb34\uc0c1\ud0dc\ud45c\uc5d0 \uc790\uc0b0\uc73c\ub85c \ud45c\uc2dc\ub418\uba70, \ucd5c\ub300 10\ub144\uc5d0 \uac78\uccd0 \uad00\ub9ac\ube44\uc6a9\uc73c\ub85c \uc0c1\uac01\ub429\ub2c8\ub2e4.                    <\/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>\uc790\ud68c\uc0ac\uc640 \ubaa8\ud68c\uc0ac\uac00 \uc11c\ub85c \ub2e4\ub978 \ud68c\uacc4 \ud1b5\ud654\ub97c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c\uc694?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc5f0\uacb0 \uc7ac\ubb34\uc81c\ud45c \uc791\uc131 \uc808\ucc28\ub97c \uc9c4\ud589\ud558\uae30 \uc804\uc5d0 \ud68c\ub78c 202\ud638\uc5d0 \ub530\ub77c \uc2e4\uc81c \ud658\uc728 \ub610\ub294 \ubcf4\uace0 \uae30\uac04\uc758 \ud3c9\uade0 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \uc790\ud68c\uc0ac\uc758 \uc7ac\ubb34\uc81c\ud45c\ub97c \ubaa8\ud68c\uc0ac\uc758 \ubcf4\uace0 \ud1b5\ud654(\uc77c\ubc18\uc801\uc73c\ub85c \ubca0\ud2b8\ub0a8 \ub3d9)\ub85c \ubcc0\ud658\ud574\uc57c \ud569\ub2c8\ub2e4.                    <\/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>","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 [&hellip;]<\/p>","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\/ko\/wp-json\/wp\/v2\/posts\/7842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7842"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7842\/revisions"}],"predecessor-version":[{"id":7847,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7842\/revisions\/7847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7843"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}