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Financial and accounting regulations
Providing a system of legal regulations on accounting that a business must comply with is what a director needs to know.
- Provision for devaluation of inventory
- A set of documents to prove that the transaction is real to avoid invoice risks
- Identify legal, valid and reasonable invoices and documents
- Circular 48/2019/TT-BTC on setting up provisions for devaluation of inventories, loss of investments, bad debts and warranty of products, goods, services, construction works at the enterprise
- Decree 102/2021/ND-CP on penalties for administrative violations in the fields of taxation, invoices, accounting and auditing
- Decree 165 / 2018 / ND-CP on electronic transactions in financial activities
- Circular 88/2021/TT-BTC on accounting regime for business households and individuals
- Accounting regime for micro enterprises Circular 132/2018/TT-BTC
- Decree 41/2018/ND-CP on penalties for administrative violations in the field of accounting and auditing
- Is the borrowed money recorded in the loan account or must it be paid correctly?
- Accounting of exchange rates according to the Circular
- Enterprises are required to audit
- Accounting regime for small and medium enterprises according to Circular 133/2016 / TT-BTC
- Circular 200/2014/TT-BTC on Corporate Accounting System
- Sanctions for administrative violations on accounting and auditing
- Decree 174/2016 / ND-CP guiding the Law on Accounting
- Accounting Law 88/2015 / QH13
- Deadline for submitting financial statements
- System of Vietnamese Accounting Standards