Circular No. 200/2014 / TT-BTC guiding the enterprise accounting regime


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On December 22, 2014, the Ministry of Finance has issued the new business accounting regime under Circular No. 200/2014 / TT-BTC. The new accounting system will take effect from 01/01/2015, replacing the old accounting regime in accordance with Decision No. 15. New accounting regime issued in accordance with Circular 200/2014 / TT-BTC. To meet the requirements of economic management in the new period, to promote the business investment environment and international integration.
Some new points of the accounting system under Circular 200/2014 / TT-BTC
Account accounting: Respect more nature than form. The new business accounting system is flexible and open accounting in the spirit of untying the enterprise, giving the enterprise more decision-making power in the accounting organization. The accounting system in accordance with Circular 200/2014 / TT-BTC updates the contents of international accounting standards on the principle that it is not contrary to the Accounting Law; redesigning all accounts reflecting financial investment in accordance with international practice; ...

+ Accounting books: Enterprises are not required to apply the accounting book forms as before but they are designed and built separately in accordance with management requirements and characteristics of their operations.

+ Accounting vouchers: All vouchers are guided. Enterprises can design their own form in accordance with management requirements and operation characteristics.

+ Financial report: supplement, amend many targets of the financial report; Adding the Decrease in Earnings on the stock of the business; Modification and supplementation of some indicators of the BCC. The financial statement is almost entirely new, built on the principle of transparency, openness, flexibility.