Contabilidade e regras contábeis no Vietnã
Accounting Rules
- Tax Year
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The fiscal year is from January 1st to December 31st.
- Accounting Standards
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Vietnamese Accounting System (VAS).
- Accounting Regulation Bodies
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The Ministry of Finance
- Accounting Reports
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The accounting structure comprises the balance sheet, cash flow, trial balance and profits and losses.
- Publication Requirements
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Companies must file annual financial reports, including accounting to the city tax department.
- Professional Accountancy Bodies
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VACPA , Vietnam Association of Certified Public Accountants
- Certification and Auditing
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The annual financial statements of all foreign-invested business entities must be audited by an independent auditing company operating in Vietnam: Deloitte, KPMG, Ernst & Young, PricewaterhouseCoopers.
- Accounting News
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Últimas atualizações em May 2024