{"id":867,"date":"2026-01-20T20:25:39","date_gmt":"2026-01-20T20:25:39","guid":{"rendered":"http:\/\/14.224.197.18:8080\/khoakinhte.vui.edu.vn\/?p=867"},"modified":"2026-01-26T09:30:26","modified_gmt":"2026-01-26T09:30:26","slug":"seminar-khoa-hoc-cap-nhat-nhung-diem-moi-cua-thong-tu-99-2025-tt-btc-va-dinh-huong-giang-day-tai-vui","status":"publish","type":"post","link":"http:\/\/14.224.197.18:8080\/khoakinhte.vui.edu.vn\/?p=867","title":{"rendered":"SEMINAR KHOA H\u1eccC- C\u1eacP NH\u1eacT NH\u1eeeNG \u0110I\u1ec2M M\u1edaI C\u1ee6A TH\u00d4NG T\u01af 99\/2025\/TT-BTC V\u00c0 \u0110\u1ecaNH H\u01af\u1edaNG GI\u1ea2NG D\u1ea0Y T\u1ea0I VUI"},"content":{"rendered":"

C\u1eacP NH\u1eacT NH\u1eeeNG \u0110I\u1ec2M M\u1edaI C\u1ee6A TH\u00d4NG T\u01af 99\/2025\/TT-BTC V\u00c0 \u0110\u1ecaNH H\u01af\u1edaNG GI\u1ea2NG D\u1ea0Y T\u1ea0I VUI<\/strong><\/p>\n

Ng\u01b0\u1eddi tr\u00ecnh b\u00e0y: ThS. T\u1ea1 Th\u1ecb Minh Thu \u2013 Khoa Kinh t\u1ebf<\/strong><\/p>\n

Nh\u1eb1m k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t v\u1ec1 t\u00e0i ch\u00ednh – k\u1ebf to\u00e1n v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o, v\u1eeba qua, Khoa Kinh t\u1ebf – Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p Vi\u1ec7t Tr\u00ec \u0111\u00e3 t\u1ed5 ch\u1ee9c bu\u1ed5i Seminar khoa h\u1ecdc v\u1edbi ch\u1ee7 \u0111\u1ec1: “\u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ng\u00e0y 27\/10\/2025 v\u1ec1 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 v\u1eadn d\u1ee5ng v\u00e0o gi\u1ea3ng d\u1ea1y”<\/strong>.<\/p>\n

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Bu\u1ed5i th\u1ea3o lu\u1eadn do ThS. T\u1ea1 Th\u1ecb Minh Thu<\/strong> ch\u1ee7 tr\u00ec, thu h\u00fat s\u1ef1 quan t\u00e2m v\u00e0 tham gia \u0111\u00f4ng \u0111\u1ea3o c\u1ee7a c\u00e1c gi\u1ea3ng vi\u00ean trong to\u00e0n khoa.<\/p>\n

\ud83d\udccc Th\u00f4ng t\u01b0 99\/2025\/TT-BTC: B\u01b0\u1edbc ngo\u1eb7t trong chu\u1ea9n h\u00f3a k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/strong><\/p>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC ban h\u00e0nh ng\u00e0y 27\/10\/2025 \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1eb1m ti\u1ec7m c\u1eadn h\u01a1n v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n kinh doanh trong k\u1ef7 nguy\u00ean s\u1ed1. T\u1ea1i bu\u1ed5i Seminar, ThS. T\u1ea1 Th\u1ecb Minh Thu \u0111\u00e3 ph\u00e2n t\u00edch s\u00e2u 3 nh\u00f3m thay \u0111\u1ed5i tr\u1ecdng t\u00e2m:<\/p>\n

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  1. Thay \u0111\u1ed5i v\u1ec1 ch\u1ee9ng t\u1eeb v\u00e0 s\u1ed5 s\u00e1ch:<\/strong> \u0110\u01a1n gi\u1ea3n h\u00f3a c\u00e1c m\u1eabu bi\u1ec3u, \u01b0u ti\u00ean t\u1ed1i \u0111a cho k\u1ebf to\u00e1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1eef k\u00fd s\u1ed1.<\/li>\n
  2. Nguy\u00ean t\u1eafc ghi nh\u1eadn t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong> L\u00e0m r\u00f5 c\u00e1c ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/li>\n
  3. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/strong> B\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau thuy\u1ebft minh chi ti\u1ebft h\u01a1n v\u1ec1 r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 d\u00f2ng ti\u1ec1n.<\/li>\n<\/ol>\n

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    \ud83c\udf93 V\u1eadn d\u1ee5ng v\u00e0o gi\u1ea3ng d\u1ea1y t\u1ea1i \u0110\u1ea1i h\u1ecdc C\u00f4ng nghi\u1ec7p Vi\u1ec7t Tr\u00ec<\/strong><\/p>\n

    Kh\u00f4ng ch\u1ec9 d\u1eebng l\u1ea1i \u1edf vi\u1ec7c ph\u00e2n t\u00edch l\u00fd thuy\u1ebft, bu\u1ed5i Seminar t\u1eadp trung th\u1ea3o lu\u1eadn s\u00f4i n\u1ed5i v\u1ec1 c\u00e1ch th\u1ee9c “m\u1ec1m h\u00f3a” c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 \u0111\u01b0a v\u00e0o b\u00e0i gi\u1ea3ng cho sinh vi\u00ean:<\/p>\n