mxa TE VA ftrAJS IT Cr/ffflltf Mtfc KE TOflflf OUOC TE (IlK) i/fl CF/ufliv MtfT sao cno rai CHINH OUOC TE liras) UINH NGHIEM XUV 0tfN6 CHO UlET NHM Vu Manh Chien Tn/dng Dai hpc ThUPng mai Email: vumanhchien@vcu.edu.vn Le Nhu Tuven Grenoble Ecole de Management Email: tuyenle@hotmail.com Ngaynh$n 07/11/2013 Ngaynh$nlai 28/11/2013 Ma so- 64+65.1BAee.21 V fec hinh thanh eac tieu chuan ve ke toan qud'c le va xay dung hd thd'ng chuan mUc ke toan cua cac qud'c gia cd nen kmh tephat trien da dUOc ban va thuc hien td nhOng nam 1970 cOa thek} trudc. Mdc du eho den nay lAS/IFRS da duae ap dung d nhieu quoe gia tren the'gidi nhung sU hieu biet ve lieh sO hinh thanh va ban chat cua no ludn la mdt van de quan tam dac biet khi nghien cOu xay dung he thdng chua'n muc neng cho mdi nudc. Bai viet md ta heh sd hinh thanh cua lAS/IFRS. gidi thi$u nhQng dac diem mang tinh ban chat cda lAS/IFRS trong quan he so sanh vdi he thd'ng ke' loan d m6t so qud'c gia phat tnen tren the'gidi vdi mong mud'n ddng gop mot gdc nhin cho nhdng ngUdi lam cong tac xay dung ehuan mue ke toan d Viet Nam. TCl khoa- IAS, IFRS, chuan mUe ketoan, che'dd ketoan 1. 0^1 va'n de tiep tuc nghien cUu va ban hanh them cdc chuan Cho den nay, Viet Nam mdi ban hanh dUdc 26 muc ke loan cho day dii va phu hap vdi he thdng chua'n myc ke toan mo phdng IU cac chua'n muc lAS/lFRS de nham muc dich tao dieu kien cho ke toan qud'c te (IAS) va chua'n muc bao cao tai hpi nhap qud'c te va chua'n hda viec ap dung cho chfnh qud'c te (IFRS) tU khoang nam 2001 de'n cac to chUc doanh nghiep. nam 2005 26 chua'n muc ke toan Viet Nam Ivlyc dfch da rd rdng nhung viec nghien ciiu, (Vietnam Accounting Standards VAS) dupc bien sogn va ban hdnh cac chua'n miic ke loan danh sd tU VAS1 den VAS30 tUdng Ung vdi 21 Viet Nam tiep theo gap rat nhieu khd khan doco chua'n myc IAS va 4 chua'n myc IFRS. Cac nhieu tranh luan trai chieu ve vide thUa nhdn ap chua'n muc ke toan nay do Vu Che do ke loan dung toan bd hay d mdt mUc dp nao dd hd thdng kie'm toan true thupc Bd Tai chinh chii tri xdy chua'n myc lAS/IFRS, ddc biet cac khia canh lien dyng va ban hanh Viet Nam van trong qua Irinh quan den gia tr| hdp IJ (fair value) cung nhu cac khoa hoc ^ 34 thtfdng'mai 86 64 + 65/2014 Kiara 1^' vA QuAsT IX cdng cy tai chinh trong thdi gian gan ddy thuc su rat dang dupc quan tdm va can dupc nghien cUu mdt each ky ludng. Cac qudc gia tren the gidi lUa chpn cac each khac nhau de' xay dyng/ap dung he thong IAS7IFRS va ho da thyc hien viec nay nhu the nao? lieu chung ta cd the hoc gi tU nhQng kinh nghiam nay cho vide xdy dung hd thdng chua'n muc ke loan Vidt Nam"? Bai nghien cdu nay cua chung tdi cd mong mudn lupc sQ lai sU hinh thanh ciia he thong lAS/lFRS, nhOng dac die'm chfnh ciia he thdng nay trong quan he so sanh viec ap dyng lAS/lFRS lai Chau Au va mdt sd qudc gia khdc, qua dd rut ra mdt so bai hpc cho viec xdy dyng he thdng chud'n muc ke toan tgi Viet Nam. 2. L|ch sQ chua'n mUc ke loan quo'c te (IAS), chuan myc bao cao tai chfnh qudc te (IFRS) va vipc dp dung d Chau Au Hdi ddng chud'n myc ke toan qud'c te (lASC) ra ddi vao nam 1972 theo sang kien cua Douglas Morpeth khi ong tham dy Dai hdi ke toan the gidi dypc to chUc tai Sydney vdi tu each la Chu tjch Vidn ke toan cdng chUng Anh va xU Wales (ICAEW - Institute of Chartered Accountants in England and Wales). Nhdn thay nhQng ldi ich ciia viec thiet ldp chud'n mQc ke toan qudc te' nen dng da hen lgc vdi Ngai Henry Benson, mdt ngudi Anh ma ngay nay van phdng ciia dng true thudc Cdng ty lu van PricewaterhouseCoopers (PwC) de' trao ddi ve •} tudng ciia minh. Vi ca hai nhan thUc rd tam quan trpng cua van de nay nen da nhanh chdng tneu tap nhQng ngudi dong cap d My va Canada. Cho dii ngudi My vaii cdn do du khi ap dyng cac tieu chua'n ke toan nUdc ngoai nhung Hdi ddng chua'n mUc ke loan quoc te va'n dupc thdnh Iqlp vdo ndm 1973 bang sy thdng nhat cua 9 nudc vdi Vj Chu lich dau tien la Henry Benson. 6ng da de xuat Ihanh lap td chUc ndy d New York nhung Vidn Ke toan cdng chUng Anh vd xu Wales phan ddi, yeu cau ddi try sd tai Ludn Ddn. 2.1. Chuan mi/c ke'todn quoc teso 1 (IAS 1) Chua'n myc ke loan quoc te sd 1 (IAS \nternational Accounting Standard 1) - "Quang ba cac chua'n muc ke loan" - dUdc cdng bd ngay IU ndm 1973 nhung khdng dupc mot he thdng chua'n myc qudc gia ndo thdng qua. Ngay tQ giQa nhQng nam 1970, chud'n myc ke toan qudc le da xuat hien nhQng ddi thu canh tranh Td' chUc Hdp tac va Phdt trie'n kinh te (QECD - Organization for Economic Co-operation and Development) cd mdt nhdm nghien cUu ve nhOng chud'n mUc ke todn va Lien hiep qudc cung xem xet kha nang xay dyng mot bd chud'n muc qudc te TrUdc mdi lo nggi bi de dpa, Hdi ddng chua'n muc ke toan qudc te da Ihuyet phuc dupc Td chUc Hpp tac va Phat trie'n kmh te vd Lien hiep qudc khong cdng bd bd tieu chuan ke toan neng cQa minh vdi myc lieu nham loai bd moi dd'i thii qud'c te. Nhung vai nam sau, H6i ddng chud'n muc ke toan qudc le lgi phai ddi mat vdi mpt moi de doa mdi. Ndm 1982, Lidn dodn ke loan quoc te (IFAC International Federation of Accountants) mud'n sap nhgp Hoi ddng chud'n mUc ke toan quoc te vdo to chUc cua minh nhung du an nay khdng thdnh cdng do vap phai sy phan ddi Clia cac thanh vien Khi da giQ duac sy ddc ldp va ddc quyen, Hpi ddng chud'n myc ke todn qud'c te bat dau thuc sy tdng tdc phat trien. Mot nhdm nghien cUu dupc thanh Idp de' soan thao chua'n myc cac cdng cy tai chinh (IAS 39) vd sau dd cdng bd khung ly thuyet. Myc dich cua viec soan ra "nhQng chuan myc ke loan nhu vdy la nham giiip cho cac bao cao tai chinh neu dp dyng chuan mUc dd se dap Ung dupc nhu cau thdng tin ciia cdc nha dau tu" (Tgp chi qudc te KPMG. 2007). Vao nam 1986. Hpi ddng chud'n muc ke loan qudc le tiep cdn vdi thj trudng chUng khoan vi cd hdp tac vdi Td chUc Qudc te cac Uy ban ChUng 36 64 + 65/2014 _hhoa hQC ^ 'thddng ma) 35 mSH TE VA QUAar tv khoan (IOSCO - The International Organization of Securities Commissions) de' xdy dung mo hinh ban cao bach co phieu qudc te. Td chUc nay tham gia lich cyc vao cac cdng trinh cai tien chuan muc. Tuy nhien den nam 1993, ngupc lai mpi mong dpi, mot to chUc cua My da tU choi cdng nhdn Hdi ddng chua'n muc ke toan quoc te nhu mdt to chUc chua'n muc chfnh thUc. Hdn the' nQa, Uy ban Chdu Au da cd cau lgi cho hdi hda cdc chud'n muc ke todn Chau Au va tu chdi hdp tac vdi Hdi dong chua'n muc ke toan qudc te bdng viec ban hanh cac sac lenh sd 4 vd so 7 ndi tie'ng Ian lUdt dUdc cdng bd vao cac nam 1978 va 1983. Mac du cd nhieu quan nggi nhung Uy ban Chdu Au van trd thanh quan sdt vien cho Hpi ddng chua'n mUc ketoan quoc te vao nam 1990 nhd cd sy thuye't phuc cue dng Georges Barthes de Ruyther, Chii tich Hoi dong va Id mot chuyen gia ketoan - cdng sU ciia van phdng Arthur Andersen, Gan 10 nam sau, den nam 1999, Uy ban Chau Au ra tuyen bo chua'n muc ke toan qudc te IAS tUdng Ihfch vdi cac quy dinh cua Chau Au, ngoai trU mpt vai dieu khoan. Nam 2001, CO cd'u tochUc ciia Hpi ddng chud'n muc ke toan qud'c te dUdc dieu chinh de tUdng thich hdn vdf cd cau ciia mdt to chUc Hoa Ky la Hpi ddng chud'n myc kd todn tai chfnh (FASB - Financial Accounting Standards Board). Va vi the mpt td chUc mdi ve cac chua'n muc ia Hpi ddng chua'n muc ke toan quoc te (lASB - International Accounting Standards Board), da dUdc thanh lap va Hdi ddng chuan muc ke toan quo'c te trd thanh To chUc iiy ban chua'n myc ke todn qudc te (lASCF International Accounting Standards Committee Foundation) va chi giO vai trd lanh dao, chi dinh va tim kiem nguon von, Cac chua'n myc cung thay dd'i, tU Chua'n myc ke toan qudc te IAS thanh Chud'n muc bao cao tai chfnh qudc te IFRS. Vao nam sau, Uy ban Chdu Au thdng qua quy dmh sd 1606/2002 cdn dupe gpl la "Chudn muc bao cao tai chfnh qudc te IFRS 2005". Dieu 4 quy dmh bat budc ap dung cac chuan myc lAS/IFRS khi cdng bd bao cao ke loan hdp nhat ciia cac, cdng ty Chau Au mem ye't tren th| trudng chUng khoan tU ngay 1/1/2005. Dieu 5 cho phdp cac nudc thanh vien cd quyen lya chpn ap dyng nhOng chuan muc nay cho cac cdng ly khac. Cung vdi lien trinh xay dyng hd thdng chuan myc ke toan qudc le, vao thang 5/2000, td chile Qudc te cac Uy ban ChUng khoan chinh thiic khuyen nghj thanh vien cua minh cdng nhan he thdng chua'n myc ndy lam tham chieu cho tat ca cac giao djch va niem yet tren thi trudng tai chi'nh qudc te de' trdnh tinh trang khdng thd'ng nhd't trong cac bao cao tai chinh, Nhd su hd'trd ciia Lien minh Chdu Au va T6 chUc Qud'c te cac Uy ban ChUng khoan, IFRS chinh thUc trd thdnh chua'n mUc mang tinh qudc te. Dd la ly do tai sao To chUc chud'n myc ke toan qudc te sau nay ngay cang phat trie'n. Nam 2005, IFRS dupc ap dung d Chau Au vd sau dd la 6 Uc, Nam Phi va Niu Di-Ldn. Trung Qudc nam 2006 cung tuyen bd dang bat dau dieu chinh cho phu hpp vdi chua'n ke toan quoc te. Nam 2007, Uy ban ChUng khoan qud'c gia Hoa Ky (SEC - Securities and Exchange Commission) cho biet chua'n IFRS da dUdc chap nhan gidng nhu bd nguyen tac ke todn My (US-GAAP US Generally Accepted Accounting Principles). Ke' tu dd cd the' nhdn Ihay mdt dieu la cd rat nhieu quoc gia hoac chap nhdn IFRS, ho|c dang trong qua trinh dieu chinh cac chua'n myc trong nudc cho hai hda vdi IFRS 2.2. Chuan mtfc Bao cao Tai chfnh Quoc ie IFRS: muc tieu va nguyen tac Bac die'm ehinh cua IFRS - Cach liep can ke toan Anh - My Chud'n muc IFRS gan gidng vdi chuan mUC Anh va My. Thyc vdy, chuan myc nay thien ve khoa hoc 36 thddng mar So 64 + 65/2014 KESH T^' vA ^kss ht each tiep cdn nghidp vy dudi khia cgnh kinh le hdn la phdn lich phap ly. Vi the nen nguyen tac coi trpng ban chat hPn hinh thUc, mpt cdch tiep can gdn vdi ke toan Anh - My da dUdc dUa vao khung ly thuyel ciia IFRS. Vf du trudng hpp dp dung nguyen tac nay trong chud'n myc IFRS: + Mpt tdi san la ddi tuang ciia hap ddng cho thue tai chinh phai dupc ben cho thue hach toan la tdi san co dinh Irong trudng hpp ben di thue kid'm sodt tdi san do, thgm chi ca khi khdng phai Id chii sd hOu tdi san (IAS 17). + Mpt cdng ty con phai dupc hach todn hdp nhal neu xet ve ban chat mdi quan he giQa ccng ly con vd con ty me the' hien doanh nghiep do chju sy kie'm sodt (ngay ca khi md'i quan hd ve von la rat ft hode thdm chi khong cd) Ngodi ra cd the' thay nhQng net tUdng dong khdc giiia hg thdng ke todn Anh - My va chud'n myc bdo cdo tai chfnh quoc le: IFRS khdng quy dmh danh muc lai khoan. Mdi ddn v| phai lap danh myc rieng tuy theo nhu cau ciia minh, Vi vdy trong he Ihdng IFRS khdng cd cdc sd dd hgch loan. Mdl die'm nQa la IFRS khdng quy dmh moi quan hd giQa ke toan va Ihue. Cdc chua'n myc dupc xdy dyng doc lgp, khdng phu thupc vao cac yeu to ve Ihue. Chenh lech thdi gian giQa ke toan va thue dupc hach toan trong phan thue hodn lai (IAS 12). Mdt hd thdng ke toan dua tren nhOng nguyen tae: Bd nguyen tac ke lodn My US G/WP va hogch dd ke loan Phdp (IrU nhOng npi dung gidng nhu IFRS) dua tren nhOng tieu chud'n rat cy the de cd the dykien trudc dupc moi tinh hud'ng cd the' xay ra nham quan ly chat che vigc ap dyng nhQng chud'n myc dd. Ldi the cua viec nay la de'dp dung nhung cd mdt bat cdp Idn la de"lach lugt. Tren thuc le nhOng vu bd boi tai chinh da xay ra, die'n hinh nhu vy cdng ty Enron cho thay nhQng hgn che vd nguy hiem ciia each tiep can ndy. Trong khi do he thdng IFRS xdc dinh nhQng nguyen tac can tudn thii vdi nhQng vi dy ap dyng. NhQng tieu chud'n dUdc dUa ra nhu vgy se khd dp dung han. doi hdi ndng luc chuyen mdn nhieu han nhung cung khd Idch ludl hdn Vi du minh hoa sU khdc nhau giOa ke toan theo quy lac vd ke toan theo nguyen tac dinh nghTa hdp ddng cho thud *- Theo chua'n myc My, viec dmh nghTa hpp ddng cho thue dya vao 4 tieu chf dUpc sd hda, chi can dap Ung 1 lieu chi duy nhat se lu ddng coi hop ddng dd la hpp ddng cho Ihue tdi chfnh •I- Theo chua'n myc IFRS, viec dinh nghTa hdp ddng cho Ihue dya vdo phdn ti'ch ban chat cua hdp dong MUc dd hen quan den riii ro va nhQng ldi fch gan hen vdi viec sd hQu mdt tai san dudc thue se giup xac dmh dupc ban chat cua hpp ddng cho thue. Sd dung gia tn hap ly Theo To chUc chua'n muc ke loan qudc te, thdng tin tai chfnh can Uu tidn danh cho nhQng nha dau tu vi ho sQ dung bdo cao lai chinh de xac dinh gid In ciia doanh nghiep va kha ndng sinh ldi, Chinh vi Id dd ho se quan tdm nhieu den gia trj tren thi trudng hdn la gia gdc. "Gid tri hdp ly" (fair value) dupc hie'u la so lien ma dd'i lai se cd mdt tai san dupc Irao dd'i giQa cdc ben khi da duac thdng tin day dii, cd sy thda thudn thd'ng nha't va hanh ddng trong nhQng dieu kien canh tranh binh thudng. Gid tn hop ly thien ve gia tn thj trudng. Tuy nhien cung can tinh den nhieu ngudn thdng tin khdc (so sanh thuan nhal, gid tn hien lai cua ddng tien tren cd sd nhQng ddnh gid ddng tin cdy). Hidn tai hda IFRS ydu cau chuyen cac khoan phai Ihu vd np cd thdi han dai hdn dieu kien thanh loan thdng Ihudng sang gia trj hien tai. Dieu nay cd nghTa la can phai tinh den gid tn thdi gian ciia lien vd lach 86 64 + 65/2014 Jiboa hoc ^ 'thddng m^l 37 HEVH TE VA QUAJV tV bach giao djch giQa gia trj hidn tai va gia tn dau tu. fhdng tin tai chinh chi tie't Thdng tin tai chinh theo chua'n mpc IFRS duac mieu ta rat chi tiet the hien qua cac bdo cao tai chinh, cac thdng tin nganh va thdng tin kem theo trong phy luc, Mdt bp bao cao tai chfnh day du bao gdm (tham khao them IAS 1 «trinh bay bao cdo tai chfnh)>) •I- Mgt ban bao cao tinh hinh tai chfnh vao cuoi ky (bang can doi ke toan), •I- Mdt ban bao cao ket qua chung cua ky; •t- Mot ban bao cao nhQng thay doi von chii sd hQu trong ky; -I- Mot ban cao cao dong tien trong ky; •I- Thuyet minh mieu ta tdm tat cac phUdng phap ketoan chfnh va nhQng thdng tin giai thich khac, Giam thie'u lUa chpn cac phUdng phap ke toan Cac doanh nghiep khi trinh bay bao cao tai chinh theo IFRS phai dp dung mot each ddng bo toan bd cac tieu chua'n va thuyet minh dieTi giai ciia he thdng chua'n muc IFRS, Ngay tU ndm 1989, Hpi dong chua'n myc ke toan qud'c te da cd dy thao giam thieu lya chon cac phUdng phap ke toan. Vao nam 1993 xua't hien nguyen tac "phUdng phap duy nhat" va trudng hdp ngoai le la cd nhieu phUdng phap trong dd cd phUdng phap "Uu tien". Thyc vgy nham dap Ung muc tieu dam bao sy so sanh thdng tin tai chinh giQa cac doanh nghiep, trong da sd trudng hdp ngudi ta chi giO mdt phUdng phap ke toan duy nhat, Vi du mmh hga ve viec giam thieu lua chon cac phuang phap ke toan trong chua'n myc IFRS Chua'n muc IAS 19 "phuc lpi cho ngudi lao dpng" yeu cau hgch toan cac cam ke't phuc lai huu tri va khdng cho phep chi ghi nhQng thdng tin ddn gian trong cac Ihuyet minh bao cao Chua'n mUc IAS 11 "hdp dong xay dyng" yeu cd'u hach toan theo phUdng phap ghi nhan doanh thu va chl phf theo giai doan hoan thanh (phuong phap ty le phan tram hoan thanh) vd cam sif dung phudng phap hoan thanh tram phan tram. Khung ly thuye't De hieu ro dUpc van de cdt loi ciia cac chuan muc IFRS tht khong nhd't thief phai tim hie'u fat ca van de ve IFRS ma chf can hie'u duac khung ly thuyet ve nd. Nguoc lai vdi hogch dd ke toan Phap, To chile chud'n muc ke toan quoc te xay dyng dUpc mfit khudn khd khai niem thUc thu. Qua dung nhu v§y, muc 1 cua nguyen tac ke toan Phap "dd'i tUdngva nguyen tac ke todn" chi ddn thuan dua ra nhQng nguyen tac ke toan va dinh nghTa cac bao cao thudng men. Vl tri khung ly thuye't cua Td chdc chuan mUc ke' toan qud'c te Khung ly thuyet cua To chUc chua'n mUc ke toan qudc te khdng phai la mpt chuan myc. Khdng cd ndi dung nao trong khung ly thuyet nay c6 the thay the dUdc mot chua'n mUc ke todn quoc te rieng biet, Vi vay khung ly thuyet khdng neu cac quy dinh ve chua'n mye danh gia hogc cac thdng tin can phai cung cap. Thang 4/2004, Hdl ddng chua'n myc ketoan tai chinh Hoa Ky va To chUc chua'n muc ke loan quoc te da hpp lai vdi nhau de xem xet ke hoach hanh ddng chung va den thang 10/2004 ra quyet djnh them vao do dy thao phat trie'n khung ly thuyet chung dupe xay dung tQ hai khung da cd san. Den nam 2010, hai to' chUc nay da hoan thanh xong giai doan dau tien ciia dy thao xay dUng khung ly thuyet ve cac chuan myc cua minh. Tren quy mo Chdu Au, khung ly thuyet nay khdng phai Id ddi tudng dupc Uy ban Chau Au thdng qua va vi vay nd khdng dUdc cdng bo dUdi dang quy dinh (ngUdc lai so vdi cac chud'n mUc IAS va IFRS). Mac du vay nhung khung ly thuyet nay vari dUdc cong bd trong phu luc ciia td cdng bao "Nhdn xel cua Uy ban Chdu Au ve mdt sd dieu trong quy dinh sd 1606/2002" va nhd dd quy dinh nay (Ja khoa hoc 38 thddng'mal' So 64 + 65/2014 KI9IH T£ VA QJCAX IX duqc dua vdo he thdng phdp ludt Chau Au nhu mdt chu^n myc ke todn quoc te. 3. Mpt so bai hoc kinh nghiam cho Vi#c xay dyng chuan mUc ke loan Vi$t Nam (VAS) Coi Irong ban chat hdn hinh IhUc, ke toan Viet Nam can cd Id trinh ban hanh dii cdc chua'n myc ke toan phu hpp vdt lAS/lFRS vd tien tdi chi sif dyng hd Ihong chud'n myc, xda bd che dd ke todn vdi hd thdng tdi khoan va quy dinh hudng ddn hach toan cUng Hien tgi tren the gidi cd kha nhieu quoc gia chi dp dung chud'n myc, khdng quy dmh che dd ke todn cUng (My, Trung Qudc.) tao dieu kien cho viec nghien cUu va ap dung thong nhat chud'n mUc ke toan. Hien tai, Viet Nam cdn song hdnh ca hai chS dp ke todn doanh nghiap (ban hanh theo quyel dmh 15 va quyel dmh 48) Ihuc su khdng hdp ly vd cung khdng dam bao nguyen tac duy nhat Che dd ke toan hien nay dUdng nhu dang "chgy theo" cac phat sinh mdi de' hudng dan, thieu ttnh ddng bd, nhd't qudn vd tudn thii. Theo quan diem chung tdi, can nghien cdu ban hanh du hd Uidng chud'n muc ke todn va cham dUt viec ap dung theo che dp ke loan. Xay dung dan eae dieu kidn lien tdi ap dung gia (r; hop ly Thuc le tai nhieu qud'c gia cho thay viec dp dyng gia lr| hpp ly thyc sy dem lai cho cac nhd dau tu tren th| trudng chUng khodn nhQng thdng tin xac thyc han rd't nhieu ve bdo cdo tdi chinh cua doanh nghidp. Dac bidt vdi nhQng qudc gia dang mong mudn phai trid'n lh| Irudng chUng khodn trd thanh mdl kenh cung cap von quan trpng cho doanh nghidp thi vide nay quan trpng hdn bao gid hel Han nOa, khi chud'n myc hpp nhat doanh nghidp, chud'n muc cdng cy tdi chinh ra ddi se cho thd'y sy cdn thiet sif dung gia tn hdp ly trong ke toan Vidt Nam Chung ta cung cd nhieu thuan lpi de' dp dyng gid ndy nhU hd thong cdc Ihj trudng dang phdt trie'n mgnh gdp phan cung cap thdng tin tham chieu, cac hogt ddng va quy dmh ve djnh gia cung dang phat tnen cd vai trd quan trong Irong cung cap Ihdng tin de xdc dinh gid tn. cd cd sd phap ly hudng dan (79/2002/TT-BTC, 126/2004/TT-BTC) va Chung ta cung cd kha nang cung nhu dieu kien tiep can cac nghien cUu quoc te ve gid tn hdp ly. Ban hanh sdm khung ly thuyet ve ehuan muc Theo nhdm nghien cUu dUpc biet thi khung ly thuyet ve chua'n muc hidn dang dupc soan thao vd se sdm ban hanh. Van de ddt ra d day la chung ta nen dal ten Id khung ly thuyet hay dgt ten la mdt chuan muc. Thyc te 6 cdc nudc cho thay khung ly Ihuyet khdng phai la mpt chua'n myc trong he thdng chud'n muc ma chi la mdt van ban phap ly cung cap cdc khai niem, cdc each hie'u ve ndi dung nhQng chud'n mUc sau nay Khung nay cd hen quan den viec hieu he Ihdng cac chua'n myc ke toan chU khdng mang ban chat ddc lap. Do dd theo chung tdi, Viet Nam nen giQ nguyen each gpi la khung ly thuyet hoac khung khai mem, khdng nen coi la mdt chud'n muc rieng biet. Nghien cOu ap dung nguyen tac duy nhat Ve cd ban, he thdng cdc chua'n muc ke loan Viet Nam da ban hanh trudc day deu duac xay dyng tren ca sd cac chua'n myc ke toan qudc te phien ban cu nay da cd nhieu thay ddi. vide chlnh sQa cho phu hdp cung nhu viec ban hanh tiep cac chua'n myc ke toan mdi chU Irpng tdi nguyen tac duy nhal se gdp phan ldm cho ngudi sif dung hid'u mdt each rd rang, tranh vide cho phep dp dyng nhieu phuang an, khdng nhQng gdy kho khan cho ke loan md cho ca cdng tdc thanh. kid'm tra. Hoan thidn hd thong bao cao tai ehinh phu hgp vdl lAS/IFRS Vdl viec cdp nhgt he thdng chud'n myc ke toan, he thdng mdu bie'u cac bao cao tai chfnh trong che dd ke toan Viet Nam cd nhieu diem khdng cdn phu hdp vdl nhQng su Ihay dd'i ndy Vdi vai trd quan trong trong viec cung cap Ihdng tin cho cdc nha dau tu va cd quan quan ly nhd nUdc, viec xem xel 36 64 + 65/2014 Jihoa hQC ^ "thifdng mat 39 KCm TE VA qjCAS ET hoan thien he thdng bao cao tai chfnh cho phii hpp vdi lAS/lFRS se dam bao tfnh dong bd. Ke't ludn Vide xdy dpng mpt hd Ihong chud'n myc ke toan rieng cua moi qudc gia dya tren tinh than ciia chua'n myc quoc te la sU lua chon cua rat nhieu qudc gia tren the gidi. Die'm khac ldn nhat giQa lAS/lFRS la he thdng chud'n mUc ke toan quoc te de xud't cdc lUa chpn ma ke toan doanh nghiep phai van dung nd, vi vgy "xet doan" la cUdng ITnh cua chua'n muc ke toan qudc te, Dieu nay la cpc ky quan trpng ddi vdi vide dao tao ke toan trong cac trudng dgi hpc. Nhieu nha nghien cUu deu cho rang giQa lAS/lFRS va US G/^AP cd sU hpi tu va dong nhat, nhung cudi nam 2012 vUa rdi, phfa Hoa Ky da tuyen bd tha'ng la se vd'n khdng du nhap chua'n myc qudc te Hoa Ky muon chua'n myc ke toan phai tuan thii theo US GAAP nhung do cdc cd quan cd lien quan den chua'n myc ke toan trong Lien minh Chdu Au rat quyet liet nen hien nay chua that su cd sy dong thuan hoan todn giQa FASB va lASB. Viet Nam la qud'c gia di sau trong viec bien soan va ban hanh he thd'ng chud'n myc ke toan rieng, chung ta can luu y tdi nhOng khia canh nay trong qua trinh xdy dung de' dat hieu qua tdt nhd't, tranh td'i da nhOng van de da phat smh d cac qud'c gia khac, dac biet d Hoa Ky va Chau Au. 7a/ lieu tham khao: 1. B, Colasse, La erise de la normalisation comptable Internationale, una arise intellectuelle. Revue Comptabilite-Contrdle-Audit, Tome 17, Avril,2011.pp. 157-174. 2. Dossier, les normes IFRS: premierbilanavec les contributions de W. Nahum, J-L. Mullenbaeh, P-J Gaudel, N Klapisz, RGintrac, S Bonnet Bernard, R Chevalier, E. Seyvos et E, ^ r^e, Journal des Socieles, n°50, Janvier 2008, 3. Pascal Barnelo, Normes lAS/IFRS, Application aux etats financiers, Dunod, 2005 4J F. Casta, B. Colasse, Juste vateur/Enjeux economiques et politiques, Ed. Economlca, 2005. 4 lASC,International Accounting Standards Explained, Wiley, 2000. 5. Catherine Mailtet, Anne Le Manh, Les normes eomptables Internationales lAS/IFRS, Foucher, 2004. 6 Robert Obert. Pratiques des normes lAS/IFRS. Dunod, 2003. 7. Laurent BaitIy,Comprendre les IFRS - Guide pratique des differences a connatre entre les normes IFRS et la comptablUte frangaise - 3® edi- tion. Editions Maxima, 2007. Summary The establishment of international accounting criteria and the construction of accounting stan- dards have been implemented in developed economies since 1970s. Although Internationai Accounting Standards (IAS) and International Finance Report Standards (IFRS) have been widely applied in many countries woridwide, the awareness of their history and natures always rep- resents a matter of special attention when a nation considers building up its own standards. The arti- cle generalizes the establishment history of lAS/IFRS, introduces the features of lAS/IFRS in comparison with the accounting systems of some developed countries in an attempt to contribute a new angle to the establishment of accouniing standards in Vietnam. khoa hoc . m thifdng mai' So 64 + 65/2014 . tao dieu kien cho ke toan qud'c te (IAS) va chua'n muc bao cao tai hpi nhap qud'c te va chua'n hda viec ap dung cho chfnh qud'c te (IFRS) tU khoang nam 2001 de'n. Nam 2005, IFRS dupc ap dung d Chau Au vd sau dd la 6 Uc, Nam Phi va Niu Di-Ldn. Trung Qudc nam 2006 cung tuyen bd dang bat dau dieu chinh cho phu hpp vdi chua'n ke toan quoc te. Nam. mdt so bai hpc cho viec xdy dyng he thdng chud'n muc ke toan tgi Viet Nam. 2. L|ch sQ chua'n mUc ke loan quo'c te (IAS), chuan myc bao cao tai chfnh qudc te (IFRS) va vipc