blue-check 5 Vietnam public sector accounting standards on financial statements, cash, inventories, real estate and intangible assets

Decision No. 1676/QD-BTC dated September 1st, 2021 of the Ministry of Finance on issue of 5 Vietnam public sector accounting standards in the first stage
Posted: 10/9/2021 8:33:23 AM | Latest updated: 29/10/2021 3:07:26 PM (GMT+7) | LuatVietnam: 5288 | Vietlaw: 533

Vietnam Public Sector Accounting Standards (VPSASs) promulgated in the first stage include:

1. VPSAS 1: Presentation of Financial Statements (Appendix 01);

2. VPSAS 2: Cash Flow Statement (Appendix 02);

3. VPSAS 12: Inventories (Appendix 03);

4. VPSAS 17: Property, Plant and Equipment (Appendix 04);

5. VPSAS 31: Intangible Assets (Appendix 05).

These VPSASs have been studied and compiled by the Ministry of Finance to ensure compliance with accounting international practices and in conformity with actual circumstances of Vietnam.

This Decision takes effect from the date of its signing.

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Effective Date 1-Sep-2021
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Published Vietlaw's Newsletter No. 533
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