Enterprises that use foreign currency

The of fixed assets Maintenance cost Cost of hired services Expenses in other currencies Enterprise Cost Management Management staff costs Cost of materials management cost of office supplies Depreciation costs of fixed assets taxes charges and fees Redundancy costs Cost of hired services Expenses in other currencies OTHER TYPES OF INCOME ACCOUNTS Other income OTHER TYPES OF EXPENSE ACCOUNTS Other costs Corporate income tax expenses Current corporate income tax expenCircular No. TTBTC of the Ministry of Finance Enterprise accounting regime.

You are hereHomeAccouo. TTBTC of Sep Italy Phone Numbers List Documentary Accounting knowledge Circular No. TTBTC of the Ministry of Finance Enterprise accounting regime DOWNLOAD CIRCULAR __TTBTC FILE WORD DOWNLOAD CIRCULAR __TT_BTC FILE PDF Accounting Account System according to Circular On December the Ministry of Finance issued Circular __TT_BTC guiding the Enterprise Accounting Regime to replace Decision QDBTC. Circular New point of Circular TTBTC on corporate accounting regime I. USING FOREIGN CURRENCY AS CURRENCY FOR ACCOUNTING BOOKS Enterprises whose revenue and expenditure operations are mainly in foreign currency and meet the standards in Article of this Circular will be allowed to choose.




A foreign currency as the currency for accounting records.  as the currency in accounting must at the same time prepare financial statements financial statements in foreign currency and must convert financial statements into Vietnamese Dong. Legal financial statements to be announced to the public and submitted to competent authorities in Vietnam are financial statements presented in Vietnam Dong. Changing the accounting currency if it does not meet the standards in Article of this Circular will only be done at the beginning of the new accounting period. II . ACCOUNTING ACCOUNTS . Asset accounts do not distinguish between shortterm and longterm. . Remove accounts and all offbalance sheet accounts.