TIỂU LUẬN kế TOÁN QUỐC tế đề tài so sánh hai chuẩn mực IAS 10 và VAS 23

Trường Đại học Đà Lạt Khoa KT-QTKD TIỂU LUẬN KẾ TOÁN QUỐC TẾ ĐỀ TÀI: So sánh hai chuẩn mực IAS 10 VAS 23 GV: Nguyễn Hoàng Nhật Hoa Lớp: KTK43 SVTH: Nguyễn Thị Thùy Trang – 1910416 Tieu luan Danh mục từ viết tắt STT Từ viết tắt IAS Tiếng Anh International Accounting Standard VAS Viet Nam Accounting Standard Tiếng Việt Chuẩn mực kế toán Quốc tế Chuẩn mực kế toán Việt Nam MỤC LỤC I.PHẦN MỞ ĐẦU ( Heading) 1.Tính cấp thiết đề tài (The urgency of the subject) 2.Mục tiêu nghiên cứu (Objectives of the study) 3.Đối tượng phạm vi nghiên cứu (Object and scope of the study) 4.Phương pháp nghiên cứu (Research Methods) II.CÁC VẤN ĐỀ CƠ BẢN CỦA IAS 10 VÀ VAS 23 1.Các khái niệm nội dung chuẩn mực kế toán quốc tế số 10 (IAS 10) 2.Các khái niệm nội dung chuẩn mực kế toán số 23 ( VAS 23) 3.So sánh hai chuẩn mực IAS 10 VAS 23 Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 I/Heading 1.The urgency of the subject Currently, the issue of transparency of financial information of companies in the Vietnamese market in particular and the international market in general is a very important issue for investors When a misinformation or lack of information can also affect investment decisions, investors must scrutinize the financial information of the business more carefully, especially events that fall into the sensitive time such as the end of the reporting period or after the reporting period Since the 70s of the 20th century, the world has paid attention to events arising after the date of the report because it is believed that the events that meet certain criteria reflect or materially affect the information financial statements, thereby affecting the fairness of the statements After several stages of revision, International Accounting Standard No 10 was released to guide the accounting treatment of events arising after the reporting period that partly had a significant impact on improving the accounting system transparency and fair accuracy of the financial statements In Vietnam, accounting standard No 23 - events arising after the end of the reporting period was also born to catch up with the world trend However, the actual application and the remaining differences between the international accounting standard IAS 10 and the Vietnamese accounting standard VAS 23 are things that need to be discussed Therefore, we need to re-present the Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 development of these two accounting standards Also, compare these two accounting standards Objectives of the study The topic focuses on analyzing and clarifying some main contents of Standard 10 and comparing it with Vietnamese Accounting Standard No 23 Object and scope of the study 3.1: Research subjects: International Accounting Standard No 10 and Vietnamese Accounting Standard No 23 3.2: Research scope: The main topic is to study theoretical standards Research Methods The study mainly uses descriptive, analytical and comparative methods II/ BASIC ISSUES OF IAS 10 AND VAS 23 1.Basic concepts and contents of International Accounting Standard No 10 (IAS 10): 1.1: The concept: Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 - IAS 10 defines events occurring after the reporting period as those that have a positive or negative effect, occurring between the end of the reporting period and the date the financial statements are officially issued awake There are two types of events that are clearly distinguished by IAS 10: + First, the events that provide evidence of existence during the reporting period are those that arise after the reporting period that require adjustment + Second, events that provide evidence of status occurring after the reporting period are events occurring after the reporting period that are not subject to adjustment The next issue that IAS noted was the release of financial statements Although the financial statement release process will take many ways depending on the management structure, operator requirements and internal processes However, the way to determine the issuance date to have a basis for determining the time after the reporting period is also consistent in a number of noted principles Determining the date of issue of the financial statements is of great legal importance Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 because, without the correct date, it is not possible to determine the period of separation to identify events after the end of the reporting period report to make reasonable adjustments -IAS 10 explains this concept by giving illustrative examples The general guidelines to consider for determining the issuance date of financial statements (authorization date) are as follows: + When a business is required to submit financial statements for shareholder approval after the financial statements have been issued, the legal issue of the financial statements in this case is the date of initial issue and is not the date on which the shareholders accept the financial statements + When an enterprise is required to issue financial statements to internal control, the issue date is legally the date on which management authorizes to issue the financial statements to the supervisory board 1.2: Basic content of IAS 10: 1.2.1: Recognition and measurement: IAS 10 requires an enterprise to adjust the amount recognized in its financial statements to reflect events occurring after the reporting period Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 In addition, IAS 10 also deals with events occurring after the reporting period that are not subject to adjustment, as opposed to events after the reporting date that should be adjusted, non-adjusting events occurring after the reporting period and no relationship reflects that which existed at the time of reporting For example, an impairment in the market value of an investment between the reporting date and the date the financial statements are issued This impairment is not related to the entity's performance at the reporting date but reflects subsequent performance Therefore, the enterprise does not have to adjust the recognized value of the investment in the financial statements 1.2.2: Dividend: With respect to dividends, IAS 10 has its own guidance that does not include examples when presenting adjusted or non-adjusted events Accordingly, if a dividend is declared after the end of the reporting period, the enterprise is not required to recognize this dividend as a liability in the reporting period If dividends are declared after the balance sheet date but before the financial statements are issued, the dividends are not recognized as a liability as a liability because, at the reporting date, they have not been formed liabilities related to dividends, which not meet the conditions for recognition of liabilities This is because the IASB's innovative view has eliminated the expression as a component of the equity of the dividend The accrual recognition of a dividend obligation is not considered a prudent case and is not recognized under any circumstances 1.2.3: Continuous operation: The deterioration in the financial position at the end of the reporting period casts significant doubt on the going concern IAS 10 requires an enterprise not to prepare its financial statements on the going concern basis if management confirms after the end of the reporting period that liquidation is anticipated This should also be disclosed in the financial statements in accordance with IAS 10 1.2.4: Announced: IAS 10 requires businesses to announce the official date of the report's release and who is authorized to issue the report If there is an amendment to the report from the owner or authorized person, this should be disclosed IAS 10 also requires disclosure of events that existed during the reporting period if information is received after the reporting period about conditions that existed during the reporting period This regulation obliges an enterprise during the period after the end of the annual accounting period and before the issuance of the financial statements, all information that may affect the figures in the financial statements of the enterprise will be must be reviewed on an ongoing basis before being reflected in the amounts in the financial statements In many cases, even if information updated to the date of issue does not affect the figures in the financial statements, enterprises still need to disclose this information with the issued financial statements Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 =>In summary: IAS 10 provides very specific guidance on the accounting treatment of events arising after the reporting period It specifies the concept and the basis for determining the time to cut off to know if the event needs to be adjusted or not The determination and adjustment of any item is based on this standard and also considers whether the occurrence meets the conditions for recognition under the guidance of other relevant accounting standards are not Basic concepts and contents of Accounting Standard No 23: 2.1: The concept: Standard No 23 – Events occurring after the balance sheet date The purpose of VAS 23 is to provide guidance and regulations in case enterprises have to adjust financial statements, principles and methods of adjusting financial statements when there are events arising after the end of the accounting period Explanation of the issue date of the financial statements and events occurring after the balance sheet date 2.2: Basic content of VAS 23: 2.2.1: Recognition and identification: Events occurring after the balance sheet date require adjustment The enterprise must adjust the amounts recognized in the financial statements to reflect events occurring after the balance sheet date need adjustment 2.2.2: Continuous operation: - If the Board of Directors confirms after the end of the annual accounting period that there is an expected dissolution of the enterprise, cessation of production and business, significant reduction of the scale of operation or bankruptcy, the enterprise shall not prepare financial statements on basis of the going concern principle - If business results are impaired and the financial position deteriorates after the balance sheet date, the going concern principle must be reviewed as to whether the financial statements are still relevant If the going concern principle is no longer suitable for preparing financial statements, the enterprise must fundamentally change the accounting basis, not just adjust the recorded data according to the original accounting basis Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 2.2.3: Presenting financial statements: - Issue date of financial statements + Enterprises must disclose the date of issue of financial statements and the person who decides to issue them If the business owner or other authorized person requires an amendment to the financial statements prior to issue, the business must disclose this + It is important for users of financial statements to know that financial statements not reflect events occurring after the date of issue -Presentation of events that existed during the accounting period + If an entity receives information after the balance sheet date about events that existed during the accounting period, the enterprise must disclose these events in light of the new information + In some cases, an enterprise must present in its financial statements to reflect information received after the balance sheet date, even if this information does not affect the amounts presented in the financial statements financial statements Example: After the balance sheet date, there is evidence of a contingent liability that existed during the accounting period - Events occurring after the balance sheet date not require adjustment + If unadjusted events occurring after the balance sheet date are material, failure to disclose these events could influence the economic decisions of users based on financial information financial report + Events occurring after the balance sheet date that not require adjustment should be disclosed in the financial statements Compare two standards IAS 10 and VAS 23: Tieu luan TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23TIEU.LUAN.ke.TOAN.QUOC.te.de.tai.so.sanh.hai.chuan.muc.IAS.10.va.VAS.23 Tieu luan 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