Quyết định 38/2000/QĐ-BTC ban hành và công bố áp dụng Hệ thống chuẩn mực kế toán, chuẩn mực kiểm toán Việt Nam của Bộ trưởng Bộ Tài chính

DECISION

PROMULGATING AND PUBLICIZING FOR APPLICATION OF THE SYSTEM OF VIETNAMESE ACCOUNTING STANDARDS AND AUDITING STANDARDS

THE MINISTER OF FINANCE

Pursuant to the Ordinance on Accounting and Statistics of May 10, 1988;Pursuant to the Governments Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Ministry of Finance;In order to materialize economic reform undertakings according to market mechanism and integration process;At the proposals of the Director of the Accounting Regime Department, the Director of External Finance Department and the Director of the Finance Ministry Office,

DECIDES:

Article 1.- To promulgate and publicize the Vietnamese accounting standards and auditing standards applicable to production and/or business enterprises and auditing companies operating in Vietnam. The system of Vietnamese accounting standards and auditing standards shall have to be formulated on the following principles:

- It must be based on international accounting standards and international auditing standards publicized by the International Federation of Accounting (IFAC);

- It must be suitable to the development conditions of Vietnam�s market economy, and compatible with the legal system and the level and experience of Vietnamese accountants and auditors;

- The Vietnamese accounting standards and auditing standards must be simple, clear and compliable with the regulations on modalities for promulgating the Vietnam�s legal documents.

Article 2.- The Steering Committee for study and compilation of the Vietnamese accounting standards, which was established under Decision No. 1503/1998/QD-BTC of October 30, 1998 and the Steering Committee for study and compilation of the Vietnamese auditing standards, which was established under Decision No. 19/1999/QD-BTC of February 12, 1999, of the Finance Minister, shall expeditiously perform the assigned tasks as planned to ensure that the promulgation and publication of the Vietnamese accounting standards and auditing standards shall be completed by the year 2003.

Article 3.- The Accounting Regime Department shall be the standing unit of the Steering Committees and Standards Compiling Teams and shall organize the compilation, comments gathering and finalizing and submit it to the Ministry for signing for promulgation. The General Department of Tax, the State Budget Department, the Financial Policies Department, the Enterprises� Finance Department, the Investment Department, the State Treasury, the Hanoi Finance and Accounting University and the concerned units under and attached to the Ministry shall have to send their personnel to directly take part in the Steering Committees and the Standards Elaborating Teams; coordinate, provide data and information, and create conditions for the Steering Committees and the Standards Compiling Teams to fulfill their assigned tasks.

Article 4.- This Decision takes effect after its signing. The Head of the Steering Committee for study and compilation of the Vietnamese accounting standards, the Head of the Steering Committee for study and compilation of the Vietnamese auditing standards, the Director of the Accounting Regime Department and the heads of the units under and attached to the Ministry shall have to implement this Decision.

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