Vietnã flag Vietnã: Ambiente de negócios

Contabilidade e regras contábeis no Vietnã

Accounting Rules

Tax Year
The fiscal year is from January 1st to December 31st.
Accounting Standards
Vietnamese Accounting System (VAS).
Accounting Regulation Bodies
The Ministry of Finance
Accounting Reports
The accounting structure comprises the balance sheet, cash flow, trial balance and profits and losses.
Publication Requirements
Companies must file annual financial reports, including accounting to the city tax department.
Professional Accountancy Bodies
VACPA , Vietnam Association of Certified Public Accountants
Certification and Auditing
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 December 2023