Circular 200/2014/TT-BTC issued by Ministry of Finance dated 22/12/2014 on guideline for Accounting policies for enterprises with some changes on how to prepare and present the Financial Statements.
To bring the clear understanding of these changes on Financial Statements, VNC team hereby summarize the principles of preparation and presentation of enterprises’ Financial Statements:
1. Balance Sheet
2. Income Statement
This first news focus on how to prepare Balance Sheet according to Circular 200, download at: English Guidelines on preparation of Balance Sheet according to Vietnam-Circular 200