{"id":8668,"date":"2026-05-26T08:58:35","date_gmt":"2026-05-26T01:58:35","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8668"},"modified":"2026-05-26T09:10:46","modified_gmt":"2026-05-26T02:10:46","slug":"thong-tu-43-2026-tt-btc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/","title":{"rendered":"Th\u00f4ng t\u01b0 43\/2026\/TT-BTC: C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/tai-chinh\/thong-tu-43-2026-tt-btc-sua-doi-bao-cao-tai-chinh-hop-nhat-hieu-luc-20-04-2026-432924-d1.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y nhanh ch\u00f3ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m t\u1eeb gi\u1edbi k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con, t\u1eadp \u0111o\u00e0n kinh t\u1ebf v\u00e0 \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh y\u00eau c\u1ea7u minh b\u1ea1ch d\u1eef li\u1ec7u t\u00e0i ch\u00ednh ng\u00e0y c\u00e0ng cao, vi\u1ec7c c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 43\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9. Nh\u1eefng thay \u0111\u1ed5i trong th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh l\u1eadp, tr\u00ecnh b\u00e0y v\u00e0 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd, \u0111\u1ed3ng th\u1eddi l\u00e0m r\u00f5 c\u00e1c \u0111i\u1ec3m m\u1edbi, ph\u1ea1m vi \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng doanh nghi\u1ec7p c\u1ea7n bi\u1ebft.<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><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\/ko\/thong-tu-43-2026-tt-btc\/#Thong_tin_ban_hanh_Thong_tu_432026TT-BTC\" >Th\u00f4ng tin ban h\u00e0nh Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/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\/thong-tu-43-2026-tt-btc\/#Muc_tieu_cua_Thong_tu_432026TT-BTC\" >M\u1ee5c ti\u00eau c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/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\/thong-tu-43-2026-tt-btc\/#Doi_tuong_ap_dung_theo_Thong_tu_432026TT-BTC\" >\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/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\/thong-tu-43-2026-tt-btc\/#Nhung_diem_moi_noi_bat_cua_Thong_tu_432026TT-BTC\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#_Sua_doi_quy_dinh_ve_lap_bao_cao_tai_chinh_hop_nhat\" >\u00a0S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Bo_sung_huong_dan_ve_xu_ly_so_lieu_hop_nhat\" >B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u1eed l\u00fd s\u1ed1 li\u1ec7u 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-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Thay_doi_bieu_mau_va_chi_tieu_trinh_bay\" >Thay \u0111\u1ed5i bi\u1ec3u m\u1eabu v\u00e0 ch\u1ec9 ti\u00eau tr\u00ecnh b\u00e0y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Quy_dinh_moi_ve_thuyet_minh_bao_cao_tai_chinh_hop_nhat\" >Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thuy\u1ebft minh 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-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Dieu_chinh_lien_quan_den_thoi_diem_lap_bao_cao_tai_chinh_hop_nhat\" >\u0110i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Thong_tu_432026TT-BTC_anh_huong_nhu_the_nao_den_doanh_nghiep\" >Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Ra_soat_lai_quy_trinh_ke_toan_hop_nhat\" >R\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u1ebf to\u00e1n 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Tac_dong_den_bo_phan_ke_toan_va_tai_chinh\" >T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Anh_huong_den_cong_tac_kiem_toan_bao_cao_tai_chinh\" >\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Doanh_nghiep_can_chuan_bi_gi_de_tuan_thu_Thong_tu_432026TT-BTC\" >Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 43\/2026\/TT-BTC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#So_sanh_diem_thay_doi_truoc_va_sau_khi_ban_hanh_Thong_tu_432026TT-BTC\" >So s\u00e1nh \u0111i\u1ec3m thay \u0111\u1ed5i tr\u01b0\u1edbc v\u00e0 sau khi ban h\u00e0nh Th\u00f4ng t\u01b0 43\/2026\/TT-BTC\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Y_nghia_cua_cac_thay_doi_trong_Thong_tu_432026TT-BTC\" >\u00dd ngh\u0129a c\u1ee7a c\u00e1c thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Nhung_luu_y_quan_trong_khi_ap_dung_Thong_tu_432026TT-BTC\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Giai_dap_thac_mac_ve_Thong_tu_432026TT-BTC\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Thong_tu_432026TT-BTC_ap_dung_cho_nhung_doanh_nghiep_nao\" >Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Diem_moi_quan_trong_nhat_cua_Thong_tu_432026TT-BTC_la_gi\" >\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Thong_tu_432026TT-BTC_co_thay_doi_cach_xu_ly_giao_dich_noi_bo_khong\" >Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f3 thay \u0111\u1ed5i c\u00e1ch x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#Cong_ty_me_can_luu_y_gi_khi_lap_bao_cao_tai_chinh_hop_nhat\" >C\u00f4ng ty m\u1eb9 c\u1ea7n l\u01b0u \u00fd g\u00ec khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#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-24\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thong-tu-43-2026-tt-btc\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_ban_hanh_Thong_tu_432026TT-BTC\"><\/span><b>Th\u00f4ng tin ban h\u00e0nh Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 v\u0103n b\u1ea3n do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo n\u1ed9i dung v\u0103n b\u1ea3n, Th\u00f4ng t\u01b0 43\/2026\/TT-BTC t\u1eadp trung c\u1eadp nh\u1eadt m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n, h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd s\u1ed1 li\u1ec7u h\u1ee3p nh\u1ea5t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c y\u00eau c\u1ea7u tr\u00ecnh b\u00e0y th\u00f4ng tin t\u00e0i ch\u00ednh. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u01b0\u1edbc \u0111i\u1ec1u ch\u1ec9nh c\u1ea7n thi\u1ebft nh\u1eb1m ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p hi\u1ec7n nay.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/04\/2026. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tieu_cua_Thong_tu_432026TT-BTC\"><\/span><b>M\u1ee5c ti\u00eau c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng \u0111\u1ebfn nhi\u1ec1u m\u1ee5c ti\u00eau quan tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc h\u1ebft, Th\u00f4ng t\u01b0 gi\u00fap ho\u00e0n thi\u1ec7n c\u01a1 s\u1edf ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u0169, nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u1eed l\u00fd s\u1ed1 li\u1ec7u gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, \u0111\u1eb7c bi\u1ec7t \u1edf c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 ho\u1eb7c kho\u1ea3n \u0111\u1ea7u t\u01b0 ch\u00e9o. V\u00ec v\u1eady, Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, v\u0103n b\u1ea3n n\u00e0y c\u00f2n g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh minh b\u1ea1ch v\u00e0 \u0111\u1ed3ng b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh. Khi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng c\u00f9ng nguy\u00ean t\u1eafc h\u1ee3p nh\u1ea5t v\u00e0 c\u00f9ng chu\u1ea9n tr\u00ecnh b\u00e0y d\u1eef li\u1ec7u, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh s\u1ebd ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a to\u00e0n t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f2n h\u1ed7 tr\u1ee3 c\u01a1 quan qu\u1ea3n l\u00fd, nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_ap_dung_theo_Thong_tu_432026TT-BTC\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty m\u1eb9 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n kinh t\u1ebf v\u00e0 t\u1ed5ng c\u00f4ng ty c\u00f3 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u00ec c\u00e1c thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh k\u1ebf to\u00e1n n\u1ed9i b\u1ed9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_noi_bat_cua_Thong_tu_432026TT-BTC\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8671\" aria-describedby=\"caption-attachment-8671\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8671\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-diem-moi-ve-bao-cao-tai-chinh-hop-nhat-theo-Thong-tu-43_2026_TT-BTC.jpg\" alt=\"C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo Th\u00f4ng t\u01b0 43\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-diem-moi-ve-bao-cao-tai-chinh-hop-nhat-theo-Thong-tu-43_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-diem-moi-ve-bao-cao-tai-chinh-hop-nhat-theo-Thong-tu-43_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-diem-moi-ve-bao-cao-tai-chinh-hop-nhat-theo-Thong-tu-43_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-diem-moi-ve-bao-cao-tai-chinh-hop-nhat-theo-Thong-tu-43_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Cap-nhat-diem-moi-ve-bao-cao-tai-chinh-hop-nhat-theo-Thong-tu-43_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8671\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. C\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n m\u00e0 c\u00f2n h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c n\u00e2ng cao t\u00ednh minh b\u1ea1ch, \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t th\u00f4ng tin t\u00e0i ch\u00ednh gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi tri\u1ec3n khai th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"_Sua_doi_quy_dinh_ve_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u00a0S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con. C\u00e1c ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 b\u1ea3n ch\u1ea5t giao d\u1ecbch thay v\u00ec ch\u1ec9 ghi nh\u1eadn theo h\u00ecnh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 c\u0169ng l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 trong vi\u1ec7c t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh ki\u1ec3m tra d\u1eef li\u1ec7u tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ch\u01b0a k\u1ecbp th\u00edch nghi, ch\u00ednh v\u00ec \u0111i\u1ec1u \u0111\u00f3 gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 t\u1ed1i \u01b0u nh\u1ea5t nh\u1eb1m \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c x\u1eed l\u00fd ch\u00ednh x\u00e1c, \u0111\u00fang chu\u1ea9n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro khi ki\u1ec3m to\u00e1n.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_huong_dan_ve_xu_ly_so_lieu_hop_nhat\"><\/span><b>B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 x\u1eed l\u00fd s\u1ed1 li\u1ec7u h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC b\u1ed5 sung nhi\u1ec1u h\u01b0\u1edbng d\u1eabn chi ti\u1ebft li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd s\u1ed1 li\u1ec7u h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3, giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ph\u00f9 h\u1ee3p \u0111\u1ec3 tr\u00e1nh ghi nh\u1eadn tr\u00f9ng doanh thu ho\u1eb7c chi ph\u00ed. C\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7 tr\u01b0\u1edbc khi l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t, Th\u00f4ng t\u01b0 y\u00eau c\u1ea7u doanh nghi\u1ec7p tr\u00ecnh b\u00e0y r\u00f5 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00e1ch ph\u00e2n b\u1ed5 l\u1ee3i nhu\u1eadn sau thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t gi\u1eefa c\u00e1c b\u00e1o c\u00e1o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_bieu_mau_va_chi_tieu_trinh_bay\"><\/span><b>Thay \u0111\u1ed5i bi\u1ec3u m\u1eabu v\u00e0 ch\u1ec9 ti\u00eau tr\u00ecnh b\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f2n c\u1eadp nh\u1eadt m\u1ed9t s\u1ed1 bi\u1ec3u m\u1eabu li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c h\u01a1n t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. \u0110i\u1ec1u n\u00e0y \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng bi\u1ec3u m\u1eabu v\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u0169ng c\u1ea7n l\u01b0u \u00fd vi\u1ec7c tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu theo \u0111\u00fang y\u00eau c\u1ea7u c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC nh\u1eb1m t\u0103ng kh\u1ea3 n\u0103ng minh b\u1ea1ch th\u00f4ng tin t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_thuyet_minh_bao_cao_tai_chinh_hop_nhat\"><\/span><b>Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh vi\u1ec7c s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu, Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f2n t\u0103ng c\u01b0\u1eddng y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n tr\u00ecnh b\u00e0y r\u00f5 c\u00e1c ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng, ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p nh\u1ea5t v\u00e0 c\u00e1c giao d\u1ecbch tr\u1ecdng y\u1ebfu gi\u1eefa c\u00e1c b\u00ean li\u00ean quan. Vi\u1ec7c b\u1ed5 sung th\u00f4ng tin thuy\u1ebft minh gi\u00fap c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00eam c\u01a1 s\u1edf \u0111\u00e1nh gi\u00e1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Th\u00f4ng t\u01b0 y\u00eau c\u1ea7u doanh nghi\u1ec7p gi\u1ea3i tr\u00ecnh r\u00f5 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng l\u1edbn v\u1ec1 doanh thu, chi ph\u00ed ho\u1eb7c t\u00e0i s\u1ea3n trong k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_lien_quan_den_thoi_diem_lap_bao_cao_tai_chinh_hop_nhat\"><\/span><b>\u0110i\u1ec1u ch\u1ec9nh li\u00ean quan \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 43\/2026\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng nh\u1ea5t v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con khi th\u1ef1c hi\u1ec7n h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p v\u00e0 c\u00f3 gi\u1ea3i tr\u00ecnh c\u1ee5 th\u1ec3 trong ph\u1ea7n thuy\u1ebft minh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_432026TT-BTC_anh_huong_nhu_the_nao_den_doanh_nghiep\"><\/span><b>Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8672\" aria-describedby=\"caption-attachment-8672\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8672\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-43_2026_TT-BTC-anh-huong-nhu-the-nao-den-doanh-nghiep.jpg\" alt=\"Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-43_2026_TT-BTC-anh-huong-nhu-the-nao-den-doanh-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-43_2026_TT-BTC-anh-huong-nhu-the-nao-den-doanh-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-43_2026_TT-BTC-anh-huong-nhu-the-nao-den-doanh-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-43_2026_TT-BTC-anh-huong-nhu-the-nao-den-doanh-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thong-tu-43_2026_TT-BTC-anh-huong-nhu-the-nao-den-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8672\" class=\"wp-caption-text\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u1ea3nh h\u01b0\u1edfng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ban h\u00e0nh Th\u00f4ng t\u01b0 43\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u v\u00e0 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p. \u0110\u1eb7c bi\u1ec7t, c\u00e1c c\u00f4ng ty m\u1eb9, t\u1eadp \u0111o\u00e0n v\u00e0 doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean s\u1ebd c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng \u1ea3nh h\u01b0\u1edfng quan tr\u1ecdng m\u00e0 doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ra_soat_lai_quy_trinh_ke_toan_hop_nhat\"><\/span><b>R\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi Th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t to\u00e0n b\u1ed9 quy tr\u00ecnh h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y bao g\u1ed3m vi\u1ec7c ki\u1ec3m tra h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u k\u1ebf to\u00e1n, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9 v\u00e0 chu\u1ea9n h\u00f3a bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean. N\u1ebfu quy tr\u00ecnh ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u ch\u01b0a \u0111\u1ed3ng b\u1ed9, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 ph\u00e1t sinh sai l\u1ec7ch khi h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_den_bo_phan_ke_toan_va_tai_chinh\"><\/span><b>T\u00e1c \u0111\u1ed9ng \u0111\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u0111\u1eb7t ra y\u00eau c\u1ea7u cao h\u01a1n \u0111\u1ed1i v\u1edbi \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch c\u1ea7n hi\u1ec3u r\u00f5 nguy\u00ean t\u1eafc h\u1ee3p nh\u1ea5t, ph\u01b0\u01a1ng ph\u00e1p lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 c\u00e1ch tr\u00ecnh b\u00e0y c\u00e1c kho\u1ea3n m\u1ee5c theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u1ea7n \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n s\u1ef1 ho\u1eb7c c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 chuy\u00ean s\u00e2u v\u1ec1 h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, gi\u1ea3i ph\u00e1p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-truong\/\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Anh_huong_den_cong_tac_kiem_toan_bao_cao_tai_chinh\"><\/span><b>\u1ea2nh h\u01b0\u1edfng \u0111\u1ebfn c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 c\u0169ng t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ki\u1ec3m to\u00e1n s\u1ebd ph\u1ea3i ki\u1ec3m tra k\u1ef9 h\u01a1n vi\u1ec7c lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con c\u0169ng nh\u01b0 \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a th\u00f4ng tin thuy\u1ebft minh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u ch\u01b0a \u0111\u1ed3ng nh\u1ea5t s\u1ebd g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh ki\u1ec3m to\u00e1n v\u00e0 gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_chuan_bi_gi_de_tuan_thu_Thong_tu_432026TT-BTC\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 43\/2026\/TT-BTC?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8673\" aria-describedby=\"caption-attachment-8673\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8673\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-chuan-bi-gi-de-tuan-thu-Thong-tu-43_2026_TT-BTC.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 43\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-chuan-bi-gi-de-tuan-thu-Thong-tu-43_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-chuan-bi-gi-de-tuan-thu-Thong-tu-43_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-chuan-bi-gi-de-tuan-thu-Thong-tu-43_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-chuan-bi-gi-de-tuan-thu-Thong-tu-43_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Doanh-nghiep-can-chuan-bi-gi-de-tuan-thu-Thong-tu-43_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8673\" class=\"wp-caption-text\">Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c \u0111\u00e0o t\u1ea1o nghi\u1ec7p v\u1ee5 cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 quy tr\u00ecnh ghi nh\u1eadn s\u1ed1 li\u1ec7u gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n n\u1ebfu c\u1ea7n thi\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1edbm s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t v\u00e0 tr\u00e1nh b\u1ecb \u0111\u1ed9ng khi th\u00f4ng t\u01b0 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean tr\u00e1ch ho\u1eb7c ch\u01b0a \u0111\u1ee7 ngu\u1ed3n l\u1ef1c ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u h\u1ee3p nh\u1ea5t, vi\u1ec7c s\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap t\u1ed1i \u01b0u quy tr\u00ecnh k\u1ebf to\u00e1n, gi\u1ea3m r\u1ee7i ro sai s\u00f3t v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 43\/2026\/TT-BTC.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_diem_thay_doi_truoc_va_sau_khi_ban_hanh_Thong_tu_432026TT-BTC\"><\/span><b>So s\u00e1nh \u0111i\u1ec3m thay \u0111\u1ed5i tr\u01b0\u1edbc v\u00e0 sau khi ban h\u00e0nh Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i kh\u00f4ng ch\u1ec9 t\u1eadp trung v\u00e0o nguy\u00ean t\u1eafc h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u m\u00e0 c\u00f2n \u0111i\u1ec1u ch\u1ec9nh c\u00e1ch tr\u00ecnh b\u00e0y th\u00f4ng tin, x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9 trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y s\u1ebd t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd tr\u01b0\u1edbc v\u00e0 sau khi Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c ban h\u00e0nh, gi\u00fap doanh nghi\u1ec7p c\u0169ng nh\u01b0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb cho vi\u1ec7c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh c\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i quan tr\u1ecdng c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh tr\u01b0\u1edbc<\/b><\/td>\n<td style=\"text-align: center;\"><b>Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc h\u1ee3p nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 n\u1ed9i dung ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Giao d\u1ecbch n\u1ed9i b\u1ed9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ef1 x\u1eed l\u00fd theo th\u1ef1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 nguy\u00ean t\u1eafc lo\u1ea1i tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng c\u01b0\u1eddng minh b\u1ea1ch d\u1eef li\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Bi\u1ec3u m\u1eabu c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt bi\u1ec3u m\u1eabu v\u00e0 ch\u1ec9 ti\u00eau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty m\u1eb9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a l\u00e0m r\u00f5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00e1ch nhi\u1ec7m h\u1ee3p nh\u1ea5t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh tr\u00ean cho th\u1ea5y kh\u00f4ng ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt k\u1ebf to\u00e1n m\u00e0 c\u00f2n h\u01b0\u1edbng \u0111\u1ebfn vi\u1ec7c chu\u1ea9n h\u00f3a to\u00e0n di\u1ec7n c\u00f4ng t\u00e1c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Nh\u1eefng thay \u0111\u1ed5i m\u1edbi gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao t\u00ednh minh b\u1ea1ch d\u1eef li\u1ec7u, h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u v\u00e0 t\u0103ng kh\u1ea3 n\u0103ng \u0111\u1ed1i chi\u1ebfu gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 \u201cL\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i\u201d hay \u201cL\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t\u201d c\u0169ng gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh s\u00e1t h\u01a1n b\u1ea3n ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p theo y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Y_nghia_cua_cac_thay_doi_trong_Thong_tu_432026TT-BTC\"><\/span><b>\u00dd ngh\u0129a c\u1ee7a c\u00e1c thay \u0111\u1ed5i trong Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng s\u1eeda \u0111\u1ed5i trong Th\u00f4ng t\u01b0 mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch cho doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chu\u1ea9n h\u00f3a quy tr\u00ecnh h\u1ee3p nh\u1ea5t gi\u00fap gi\u1ea3m r\u1ee7i ro sai l\u1ec7ch s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh. \u0110\u00e2y l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u c\u00f4ng ty th\u00e0nh vi\u00ean.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u minh b\u1ea1ch th\u00f4ng tin c\u0169ng gi\u00fap t\u0103ng \u0111\u1ed9 tin c\u1eady c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u1ed1i t\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng n\u1ed9i b\u1ed9.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_ap_dung_Thong_tu_432026TT-BTC\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8674\" aria-describedby=\"caption-attachment-8674\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8674\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-khi-ap-dung-Thong-tu-43_2026_TT-BTC.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 43\/2026\/TT-BTC\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-khi-ap-dung-Thong-tu-43_2026_TT-BTC.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-khi-ap-dung-Thong-tu-43_2026_TT-BTC-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-khi-ap-dung-Thong-tu-43_2026_TT-BTC-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-khi-ap-dung-Thong-tu-43_2026_TT-BTC-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-luu-y-quan-trong-khi-ap-dung-Thong-tu-43_2026_TT-BTC-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8674\" class=\"wp-caption-text\">Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 43\/2026\/TT-BTC kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p l\u00fd m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i r\u00e0 so\u00e1t to\u00e0n di\u1ec7n quy tr\u00ecnh k\u1ebf to\u00e1n, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh v\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t. Trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c, t\u00ednh \u0111\u1ed3ng nh\u1ea5t s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean c\u0169ng nh\u01b0 y\u00eau c\u1ea7u minh b\u1ea1ch th\u00f4ng tin theo quy \u0111\u1ecbnh m\u1edbi. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng m\u00e0 doanh nghi\u1ec7p kh\u00f4ng n\u00ean b\u1ecf qua:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt \u0111\u00fang th\u1eddi \u0111i\u1ec3m hi\u1ec7u l\u1ef1c: Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20\/04\/2026. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai v\u0103n b\u1ea3n. Vi\u1ec7c ch\u1eadm c\u1eadp nh\u1eadt c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ed3ng nh\u1ea5t d\u1eef li\u1ec7u gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con: M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u1ed5 bi\u1ebfn khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o l\u00e0 d\u1eef li\u1ec7u gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ch\u01b0a \u0111\u1ed3ng b\u1ed9. Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra k\u1ef9 c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 v\u00e0 th\u1ed1ng nh\u1ea5t nguy\u00ean t\u1eafc ghi nh\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc khi h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t: Ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u0111\u1ea7y \u0111\u1ee7 v\u00e0 r\u00f5 r\u00e0ng. Doanh nghi\u1ec7p n\u00ean t\u1eadp trung gi\u1ea3i tr\u00ecnh c\u00e1c kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu, giao d\u1ecbch v\u1edbi b\u00ean li\u00ean quan v\u00e0 c\u00e1c thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_Thong_tu_432026TT-BTC\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 Th\u00f4ng t\u01b0 43\/2026\/TT-BTC<\/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=\"Thong_tu_432026TT-BTC_ap_dung_cho_nhung_doanh_nghiep_nao\"><\/span>Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng t\u01b0 43\/2026\/TT-BTC \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Ngo\u00e0i ra, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ed5ng h\u1ee3p, ki\u1ec3m tra v\u00e0 tr\u00ecnh b\u00e0y d\u1eef li\u1ec7u t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u0169ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0.                    <\/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=\"Diem_moi_quan_trong_nhat_cua_Thong_tu_432026TT-BTC_la_gi\"><\/span>\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i v\u00e0 l\u00e0m r\u00f5 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9, lo\u1ea1i tr\u1eeb doanh thu - chi ph\u00ed n\u1ed9i b\u1ed9 v\u00e0 y\u00eau c\u1ea7u minh b\u1ea1ch th\u00f4ng tin thuy\u1ebft minh.                    <\/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=\"Thong_tu_432026TT-BTC_co_thay_doi_cach_xu_ly_giao_dich_noi_bo_khong\"><\/span>Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f3 thay \u0111\u1ed5i c\u00e1ch x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. M\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 t\u0103ng c\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng. C\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3 ho\u1eb7c l\u1ee3i nhu\u1eadn ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ph\u00f9 h\u1ee3p khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh ghi nh\u1eadn tr\u00f9ng s\u1ed1 li\u1ec7u v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a to\u00e0n 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=\"Cong_ty_me_can_luu_y_gi_khi_lap_bao_cao_tai_chinh_hop_nhat\"><\/span>C\u00f4ng ty m\u1eb9 c\u1ea7n l\u01b0u \u00fd g\u00ec khi 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\tC\u00f4ng ty m\u1eb9 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c \u0111\u1ed3ng nh\u1ea5t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa c\u00e1c c\u00f4ng ty con, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m tra c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong c\u00f9ng h\u1ec7 th\u1ed1ng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh li\u00ean quan \u0111\u1ebfn b\u00fat to\u00e1n h\u1ee3p nh\u1ea5t, ph\u00e2n b\u1ed5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 thanh tra khi c\u1ea7n thi\u1ebft.                    <\/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\": \"Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u00e1p d\u1ee5ng cho nh\u1eefng doanh nghi\u1ec7p n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00f4ng ty m\u1eb9, t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh. Ngo\u00e0i ra, c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ed5ng h\u1ee3p, ki\u1ec3m tra v\u00e0 tr\u00ecnh b\u00e0y d\u1eef li\u1ec7u t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u0169ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0.\"\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\": \"\u0110i\u1ec3m m\u1edbi quan tr\u1ecdng nh\u1ea5t c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 g\u00ec?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 vi\u1ec7c s\u1eeda \u0111\u1ed5i v\u00e0 l\u00e0m r\u00f5 nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9, lo\u1ea1i tr\u1eeb doanh thu - chi ph\u00ed n\u1ed9i b\u1ed9 v\u00e0 y\u00eau c\u1ea7u minh b\u1ea1ch th\u00f4ng tin thuy\u1ebft minh.\"\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\": \"Th\u00f4ng t\u01b0 43\/2026\/TT-BTC c\u00f3 thay \u0111\u1ed5i c\u00e1ch x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. M\u1ed9t trong nh\u1eefng n\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a Th\u00f4ng t\u01b0 43\/2026\/TT-BTC l\u00e0 t\u0103ng c\u01b0\u1eddng h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd giao d\u1ecbch n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c c\u00f4ng ty trong c\u00f9ng h\u1ec7 th\u1ed1ng. C\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed, c\u00f4ng n\u1ee3 ho\u1eb7c l\u1ee3i nhu\u1eadn ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh n\u1ed9i b\u1ed9 c\u1ea7n \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ph\u00f9 h\u1ee3p khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. \u0110i\u1ec1u n\u00e0y gi\u00fap tr\u00e1nh ghi nh\u1eadn tr\u00f9ng s\u1ed1 li\u1ec7u v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a to\u00e0n 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\": \"C\u00f4ng ty m\u1eb9 c\u1ea7n l\u01b0u \u00fd g\u00ec khi 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\": \"C\u00f4ng ty m\u1eb9 c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd \u0111\u1ebfn vi\u1ec7c \u0111\u1ed3ng nh\u1ea5t ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n gi\u1eefa c\u00e1c c\u00f4ng ty con, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 n\u1ed9i b\u1ed9 v\u00e0 ki\u1ec3m tra c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong c\u00f9ng h\u1ec7 th\u1ed1ng. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh li\u00ean quan \u0111\u1ebfn b\u00fat to\u00e1n h\u1ee3p nh\u1ea5t, ph\u00e2n b\u1ed5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 thanh tra khi c\u1ea7n thi\u1ebft.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\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;\">Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u0111\u00e3 ho\u00e0n thi\u1ec7n nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t trong doanh nghi\u1ec7p. Nh\u1eefng s\u1eeda \u0111\u1ed5i v\u00e0 b\u1ed5 sung m\u1edbi kh\u00f4ng ch\u1ec9 n\u00e2ng cao t\u00ednh minh b\u1ea1ch c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n chu\u1ea9n h\u00f3a quy tr\u00ecnh h\u1ee3p nh\u1ea5t gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00e1c c\u00f4ng ty con.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 \u0111\u00e1p \u1ee9ng t\u1ed1t h\u01a1n y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan qu\u1ea3n l\u00fd, ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 nh\u00e0 \u0111\u1ea7u t\u01b0. \u0110\u1eb7c bi\u1ec7t, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t quy tr\u00ecnh k\u1ebf to\u00e1n, \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u00e0 n\u00e2ng cao n\u0103ng l\u1ef1c \u0111\u1ed9i ng\u0169 t\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, doanh nghi\u1ec7p vui l\u00f2ng li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng v\u00e0 gi\u1ea3i \u0111\u00e1p chuy\u00ean s\u00e2u.<\/span><\/p>\n<p style=\"text-align: justify;\"><div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Li\u00ean H\u1ec7 T\u01b0 V\u1ea5n <\/span><\/a><\/div>\n<p style=\"text-align: justify;\">\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\"><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: 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\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: 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><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) v\u00e0 CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, 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","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 43\/2026\/TT-BTC \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh nh\u1eb1m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a doanh nghi\u1ec7p. V\u0103n b\u1ea3n n\u00e0y nhanh ch\u00f3ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 quan t\u00e2m t\u1eeb gi\u1edbi k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n c\u0169ng nh\u01b0 c\u00e1c doanh nghi\u1ec7p c\u00f3 c\u00f4ng ty con, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8671,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8668","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\/8668","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=8668"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8668\/revisions"}],"predecessor-version":[{"id":8675,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8668\/revisions\/8675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8671"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}