mxa TE VA
ftrAJS
IT
Cr/ffflltf Mtfc KE TOflflf OUOC TE (IlK)
i/fl
CF/ufliv MtfT
sao cno
rai
CHINH OUOC TE
liras)
UINH NGHIEM XUV 0tfN6 CHO UlET NHM
Vu Manh Chien
Tn/dng Dai hpc ThUPng mai
Email:
[email protected]
Le Nhu
Tuven
Grenoble
Ecole
de Management
Email:
[email protected]
Ngaynh$n
07/11/2013
Ngaynh$nlai 28/11/2013
Ma
so-
64+65.1BAee.21
V
fec
hinh thanh eac

TCl
khoa-
IAS, IFRS, chuan mUe
ketoan,
che'dd
ketoan
1.
0^1
va'n de
tiep
tuc nghien cUu va ban hanh them cdc chuan
Cho den nay,
Viet
Nam
mdi
ban hanh dUdc 26 muc ke loan cho day
dii
va phu hap vdi he thdng
chua'n myc ke toan mo phdng
IU
cac chua'n muc
lAS/lFRS
de nham muc dich tao dieu kien cho
ke toan qud'c te (IAS) va chua'n muc bao cao tai
hpi
nhap qud'c te va chua'n hda
viec
ap dung cho
chfnh qud'c te
(IFRS) tU

cac
khia
canh lien
dyng va ban hanh Viet Nam van trong qua Irinh quan den gia tr| hdp
IJ (fair
value) cung
nhu
cac
khoa hoc
^
34 thtfdng'mai 86
64 + 65/2014
Kiara
1^'
vA
QuAsT IX
cdng cy tai chinh trong thdi
gian
gan ddy thuc su
rat dang dupc quan tdm va can dupc nghien cUu
mdt
each
ky ludng.
Cac qudc gia tren the gidi
lUa
chpn cac
each
khac nhau de' xay dyng/ap dung he thong
IAS7IFRS va ho da thyc
hien

L|ch
sQ
chua'n
mUc
ke loan quo'c te (IAS),
chuan myc bao cao tai chfnh qudc te (IFRS) va
vipc dp dung
d
Chau Au
Hdi ddng chud'n myc ke toan qud'c te
(lASC)
ra
ddi
vao nam 1972 theo sang
kien
cua Douglas
Morpeth khi ong tham dy Dai hdi ke toan the gidi
dypc to chUc tai Sydney vdi tu
each
la Chu tjch
Vidn
ke toan cdng chUng Anh va
xU
Wales
(ICAEW
- Institute of Chartered Accountants
in
England and Wales). Nhdn thay nhQng ldi ich
ciia
viec

dyng cac tieu chua'n ke toan nUdc ngoai nhung
Hdi
ddng chua'n mUc ke loan quoc te va'n dupc
thdnh
Iqlp
vdo ndm 1973 bang sy thdng nhat cua
9 nudc vdi Vj Chu
lich
dau tien la Henry Benson.
6ng
da de xuat Ihanh lap td chUc ndy d New York
nhung Vidn Ke toan cdng chUng Anh vd xu Wales
phan ddi, yeu cau
ddi
try sd
tai
Ludn Ddn.
2.1.
Chuan
mi/c
ke'todn quoc
teso
1 (IAS 1)
Chua'n myc ke loan quoc te sd 1 (IAS
\nternational
Accounting Standard 1) - "Quang ba
cac chua'n muc ke
loan"
- dUdc cdng bd ngay
IU

myc
lieu
nham loai bd moi dd'i
thii
qud'c te. Nhung
vai
nam sau,
H6i
ddng chud'n
muc ke toan qudc le
lgi phai
ddi mat
vdi
mpt moi
de doa mdi. Ndm 1982, Lidn dodn ke loan quoc
te (IFAC International Federation of
Accountants) mud'n sap nhgp
Hoi
ddng chud'n
mUc ke toan quoc te vdo to chUc cua minh nhung
du an nay khdng thdnh cdng do vap phai sy phan
ddi
Clia cac thanh
vien
Khi da giQ duac sy ddc ldp va ddc quyen,
Hpi
ddng chud'n myc ke todn qud'c te bat dau thuc sy
tdng tdc phat
trien.
Mot nhdm nghien cUu dupc

Securities Commissions) de' xdy dung mo hinh
ban cao bach co phieu qudc te. Td chUc nay tham
gia lich cyc vao cac cdng trinh cai tien chuan muc.
Tuy nhien den nam 1993, ngupc lai mpi mong dpi,
mot to chUc cua My da tU choi cdng nhdn Hdi ddng
chua'n muc ke toan quoc te nhu mdt to chUc chua'n
muc chfnh thUc.
Hdn the' nQa, Uy ban Chdu Au da cd cau lgi
cho hdi hda cdc chud'n muc ke todn Chau Au va
tu chdi hdp tac vdi Hdi dong chua'n
muc
ke toan
qudc te bdng viec ban hanh cac sac lenh sd 4 vd
so 7 ndi tie'ng Ian
lUdt dUdc
cdng bd vao cac nam
1978 va 1983.
Mac du cd nhieu quan nggi nhung Uy ban
Chdu Au van trd thanh quan sdt vien cho Hpi ddng
chua'n mUc
ketoan
quoc te vao nam 1990 nhd cd
sy thuye't phuc cue dng Georges Barthes de
Ruyther,
Chii tich
Hoi dong va Id mot chuyen
gia
ketoan
- cdng sU
ciia

mpt td chUc mdi ve cac chua'n muc ia Hpi ddng
chua'n muc ke toan quoc te
(lASB
- International
Accounting Standards
Board),
da
dUdc
thanh lap
va Hdi ddng chuan muc ke toan quo'c te trd thanh
To chUc
iiy
ban chua'n myc ke todn qudc te
(lASCF
International Accounting Standards
Committee Foundation) va chi giO vai trd lanh dao,
chi
dinh
va tim
kiem
nguon von, Cac chua'n myc
cung thay dd'i, tU Chua'n myc ke toan qudc te IAS
thanh Chud'n muc bao cao tai chfnh qudc te
IFRS.
Vao nam sau, Uy ban Chdu Au thdng qua quy
dmh sd 1606/2002 cdn dupe
gpl
la "Chudn muc
bao cao
tai

qudc te de' trdnh tinh trang khdng thd'ng nhd't trong
cac bao cao tai chinh,
Nhd su hd'trd
ciia
Lien minh Chdu Au va T6
chUc
Qud'c te cac Uy ban ChUng khoan,
IFRS
chinh thUc trd thdnh chua'n mUc mang tinh qudc
te.
Dd la ly do tai sao To chUc chud'n myc ke toan
qudc te sau nay ngay cang phat
trie'n.
Nam 2005,
IFRS
dupc ap dung d Chau Au vd sau dd la 6 Uc,
Nam
Phi
va Niu Di-Ldn. Trung Qudc nam 2006
cung tuyen bd dang bat dau dieu chinh cho phu
hpp vdi chua'n ke toan quoc te. Nam 2007, Uy ban
ChUng khoan qud'c gia Hoa Ky (SEC - Securities
and Exchange Commission) cho
biet
chua'n
IFRS
da
dUdc
chap nhan gidng nhu bd nguyen tac ke
todn My (US-GAAP US Generally Accepted

each
tiep cdn nghidp vy dudi khia cgnh
kinh
le hdn
la phdn lich phap ly. Vi the nen nguyen tac
coi
trpng ban chat hPn hinh thUc, mpt cdch
tiep
can
gdn vdi ke toan Anh - My da dUdc dUa vao khung
ly thuyel
ciia
IFRS.
Vf du trudng hpp dp dung nguyen tac nay trong
chud'n myc
IFRS:
+ Mpt tdi san la ddi tuang ciia hap ddng cho
thue tai chinh phai dupc ben cho thue hach toan
la tdi san co
dinh
Irong trudng hpp ben di thue
kid'm sodt tdi san do, thgm chi ca khi khdng
phai
Id
chii
sd hOu tdi san
(IAS
17).
+ Mpt cdng ty con phai dupc hach todn hdp
nhal neu xet ve ban chat

yeu to ve
Ihue.
Chenh lech thdi gian
giQa
ke toan
va thue dupc hach toan trong phan thue hodn lai
(IAS 12).
Mdt hd thdng ke toan dua tren
nhOng
nguyen
tae:
Bd
nguyen tac ke lodn My US
G/WP
va hogch
dd ke loan Phdp
(IrU nhOng
npi dung gidng nhu
IFRS) dua tren
nhOng tieu
chud'n rat cy the de cd
the
dykien
trudc dupc
moi
tinh hud'ng cd the' xay
ra nham quan ly chat che
vigc
ap dyng nhQng
chud'n myc dd. Ldi the cua

ludl hdn
Vi du minh hoa
sU
khdc nhau
giOa
ke toan theo
quy lac vd ke toan theo nguyen tac
dinh
nghTa
hdp ddng cho thud
*-
Theo chua'n myc My, viec dmh nghTa hpp
ddng cho thue dya vao 4 tieu chf dUpc sd hda,
chi
can dap Ung 1 lieu chi duy nhat se lu ddng coi hop
ddng dd
la
hpp ddng cho
Ihue
tdi chfnh
•I-
Theo chua'n myc
IFRS,
viec dinh
nghTa hdp
ddng cho
Ihue
dya vdo phdn
ti'ch
ban chat cua

gia
gdc.
"Gid
tri
hdp ly" (fair value) dupc hie'u la so lien
ma dd'i
lai
se cd mdt
tai
san dupc
Irao
dd'i giQa cdc
ben
khi
da duac thdng
tin
day
dii,
cd sy thda thudn
thd'ng nha't va hanh ddng trong nhQng dieu kien
canh tranh binh thudng.
Gid
tn hop ly thien ve gia tn thj trudng. Tuy
nhien cung can tinh den nhieu ngudn thdng tin
khdc (so sanh thuan
nhal,
gid
tn
hien
lai cua ddng

37
HEVH
TE VA
QUAJV tV
bach giao djch
giQa gia
trj hidn
tai
va gia tn dau tu.
fhdng
tin tai chinh
chi
tie't
Thdng tin tai chinh theo chua'n mpc
IFRS
duac
mieu ta rat
chi tiet
the hien qua cac bdo cao tai
chinh,
cac thdng tin nganh va thdng
tin
kem theo
trong phy luc,
Mdt bp bao cao tai chfnh day du bao gdm (tham
khao them
IAS
1
«trinh
bay bao cdo

chpn cac phUdng phap ke toan
Cac doanh nghiep khi trinh bay bao cao tai
chinh theo
IFRS
phai dp dung mot
each
ddng bo
toan bd cac tieu chua'n va thuyet minh
dieTi
giai
ciia
he thdng chua'n muc
IFRS,
Ngay
tU
ndm
1989,
Hpi dong chua'n myc ke
toan qud'c te da cd dy thao
giam
thieu lya chon
cac phUdng phap ke
toan.
Vao nam 1993 xua't
hien nguyen tac "phUdng phap duy nhat" va
trudng hdp ngoai le la cd nhieu phUdng phap
trong dd cd phUdng phap "Uu
tien".
Thyc vgy
nham dap Ung muc

phap ty le phan tram hoan thanh) vd cam sif dung
phudng phap hoan thanh tram phan tram.
Khung ly thuye't
De
hieu
ro dUpc van de cdt loi ciia cac chuan
muc
IFRS
tht khong nhd't thief phai tim hie'u fat ca
van de ve
IFRS
ma chf can hie'u duac khung ly
thuyet ve nd.
Nguoc lai
vdi
hogch dd ke toan Phap, To
chile
chud'n muc ke toan quoc te xay dyng dUpc mfit
khudn khd khai niem thUc thu. Qua dung nhu
v§y,
muc 1 cua nguyen tac ke toan Phap "dd'i
tUdngva
nguyen tac ke
todn"
chi
ddn thuan dua ra nhQng
nguyen tac ke toan va
dinh
nghTa cac bao cao
thudng men.

Den nam 2010, hai to'
chUc
nay da hoan thanh
xong
giai
doan dau tien
ciia
dy thao xay
dUng
khung ly thuyet ve cac chuan myc cua minh. Tren
quy mo Chdu Au, khung ly thuyet nay khdng phai
Id ddi tudng dupc Uy ban Chau Au thdng qua va vi
vay nd khdng dUdc cdng bo dUdi dang quy
dinh
(ngUdc
lai
so
vdi
cac chud'n mUc
IAS
va
IFRS).
Mac du vay nhung khung ly thuyet nay
vari dUdc
cong bd trong phu luc
ciia
td cdng bao "Nhdn xel
cua Uy ban Chdu Au ve mdt sd dieu trong quy
dinh
sd

Viet
Nam can cd Id trinh ban hanh
dii
cdc chua'n myc
ke toan phu hpp vdt
lAS/lFRS
vd tien tdi
chi
sif
dyng hd Ihong chud'n myc, xda bd che dd ke todn
vdi hd thdng tdi khoan va quy
dinh
hudng ddn
hach
toan
cUng
Hien tgi
tren the
gidi
cd kha nhieu quoc gia chi
dp dung chud'n myc, khdng quy dmh che dd ke
todn cUng (My, Trung Qudc.) tao dieu kien cho
viec nghien cUu va
ap
dung thong nhat chud'n mUc
ke
toan.
Hien
tai, Viet Nam cdn song hdnh ca hai
chS

gia
cho thay viec dp
dyng gia lr| hpp ly thyc sy dem lai cho cac nhd dau
tu tren th| trudng chUng khodn nhQng thdng
tin
xac
thyc han rd't nhieu ve bdo cdo
tdi
chinh cua doanh
nghidp. Dac bidt vdi nhQng qudc gia dang mong
mudn
phai
trid'n lh| Irudng chUng khodn trd thanh
mdl kenh cung cap von quan trpng cho doanh
nghidp thi
vide
nay quan trpng hdn bao gid hel
Han nOa, khi chud'n myc hpp nhat doanh nghidp,
chud'n muc cdng cy tdi chinh ra ddi se cho thd'y sy
cdn thiet sif dung gia tn hdp ly trong ke toan Vidt
Nam Chung ta cung cd nhieu thuan lpi de' dp
dyng gid ndy nhU hd thong cdc
Ihj
trudng dang
phdt trie'n mgnh gdp phan cung cap thdng tin tham
chieu,
cac hogt ddng va quy dmh ve djnh gia cung
dang phat tnen cd vai trd quan trong Irong cung
cap Ihdng tin de xdc
dinh

he Ihdng cac chua'n myc
ke toan chU khdng mang ban chat ddc
lap.
Do dd
theo chung tdi, Viet Nam nen giQ nguyen
each gpi
la khung ly thuyet hoac khung
khai
mem, khdng
nen coi la mdt chud'n muc rieng biet.
Nghien cOu ap dung nguyen tac duy nhat
Ve cd ban, he thdng cdc chua'n muc ke
loan
Viet
Nam da ban hanh trudc day deu duac xay
dyng tren ca sd cac chua'n myc ke toan qudc te
phien ban cu nay da cd nhieu thay ddi.
vide
chlnh
sQa
cho phu hdp cung nhu viec ban hanh
tiep cac
chua'n myc ke toan
mdi
chU Irpng
tdi
nguyen tac
duy nhal se gdp phan ldm cho ngudi sif dung hid'u
mdt
each

"thifdng
mat 39
KCm
TE VA
qjCAS
ET
hoan thien he thdng bao cao tai chfnh cho
phii
hpp vdi
lAS/lFRS
se dam bao tfnh dong bd.
Ke't ludn
Vide
xdy dpng mpt hd Ihong chud'n myc ke
toan rieng cua moi qudc gia dya tren tinh than
ciia
chua'n myc quoc te la sU lua chon cua rat nhieu
qudc
gia
tren the
gidi.
Die'm khac ldn nhat giQa
lAS/lFRS
la he thdng chud'n mUc ke toan quoc te
de xud't cdc
lUa
chpn ma ke toan doanh nghiep
phai van dung nd, vi vgy "xet doan" la cUdng
ITnh
cua chua'n muc ke toan qudc te,

rieng, chung ta can
luu
y tdi
nhOng
khia canh nay
trong qua trinh xdy dung de' dat
hieu
qua tdt nhd't,
tranh
td'i
da
nhOng
van de da phat smh d cac qud'c
gia khac, dac
biet
d Hoa Ky va Chau Au.
7a/
lieu tham khao:
1.
B,
Colasse,
La erise de la normalisation
comptable
Internationale,
una arise intellectuelle.
Revue
Comptabilite-Contrdle-Audit,
Tome 17,
Avril,2011.pp. 157-174.
2.

Anne Le Manh, Les
normes eomptables Internationales lAS/IFRS,
Foucher, 2004.
6 Robert Obert. Pratiques des normes
lAS/IFRS. Dunod, 2003.
7. Laurent
BaitIy,Comprendre
les
IFRS
- Guide
pratique des differences a connatre entre les
normes IFRS et la
comptablUte frangaise
-
3®
edi-
tion.
Editions Maxima, 2007.
Summary
The establishment of international accounting
criteria and the construction of accounting
stan-
dards have been implemented in developed
economies since 1970s. Although
Internationai
Accounting Standards
(IAS)
and International
Finance Report Standards
(IFRS)