Sổ tay Chuẩn mực kế toán công quốc tế, phiên bản 2018
2018 Handbook of International Public Sector Accounting Pronouncements
Translated by:
Ministry of Finance - Accounting and Auditing Supervisory Department (AASD)
Status:
Completed
IPSASB
| Handbooks, Standards, and Pronouncements
Vietnamese
View Original English Version: 2018 Handbook of International Public Sector Accounting Pronouncements
All available Translation:
Only certain IPSASs have been translated, which include: IPSAS 1—Presentation of Financial Statements; IPSAS 2—Cash Flow Statements; IPSAS 5—Borrowing Costs; IPSAS 9—Revenue from Exchange Transactions; IPSAS 11—Construction Contracts; IPSAS 12—Inventories; IPSAS 14—Events after the Reporting Date; ,IPSAS 17—Property, Plant, and Equipment; IPSAS 23— Revenue from Non-Exchange Transactions (Taxes and Transfers); IPSAS 24—Presentation of Budget Information in Financial Statements; and IPSAS 31—Intangible Assets
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IPSAS 1—Presentation of Financial Statements
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![A11 IPSAS_02_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_02_VN_Secure.pdf-p1-5e6bed2a-4257-482a-b49e-9c75f8513cd5.jpeg?itok=y2QFtQWv)
IPSAS 2—Cash Flow Statements
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![A11 IPSAS_05_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_05_VN_Secure.pdf-p1-94a7b30d-1da7-4963-a4b9-ca4ca436533e.jpeg?itok=R4x6X8vt)
IPSAS 5—Borrowing Costs
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![A11 IPSAS_09_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_09_VN_Secure.pdf-p1-4cc30d1f-7fcc-4c16-82b7-9093c380dbeb.jpeg?itok=IW7NnAuT)
IPSAS 9—Revenue from Exchange Transactions
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![A11 IPSAS_11_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_11_VN_Secure.pdf-p1-b4f46000-2cab-4c5d-ad9f-ddcd9207a06c.jpeg?itok=C187Axcl)
IPSAS 11—Construction Contracts
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![A11 IPSAS_12_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_12_VN_Secure.pdf-p1-5e02eb32-dec7-4883-9626-cf1cb0286ca4.jpeg?itok=NqBhushR)
IPSAS 12—Inventories
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![A11 IPSAS_14_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_14_VN_Secure.pdf-p1-86abeba5-9b95-4409-8501-e0de83b05cf4.jpeg?itok=e2NmkLDh)
IPSAS 14—Events after the Reporting Date
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![A11 IPSAS_17_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_17_VN_Secure.pdf-p1-fed63ad0-af39-46e7-8650-8dbf60e14b77.jpeg?itok=HTuIQryu)
IPSAS 17—Property, Plant, and Equipment
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![A11 IPSAS_23_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_23_VN_Secure.pdf-p1-5d481788-c569-4581-b48a-c0d570c0305c.jpeg?itok=jFDrCVBk)
IPSAS 23— Revenue from Non-Exchange Transactions (Taxes and Transfers)
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![A11 IPSAS_24_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/A11%20IPSAS_24_VN_Secure.pdf-p1-6a147ca4-e875-4e3f-abbf-d96ff49ecd24.jpeg?itok=hd7hJeIi)
IPSAS 24—Presentation of Budget Information in Financial Statements
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![B4 IPSAS_31_VN_Secure.pdf](/sites/default/files/styles/large/public/pdf-thumbnails/B4%20IPSAS_31_VN_Secure.pdf-p1-049d099a-840f-46d5-828b-e392faa5d7a6.jpeg?itok=7OtWi_ki)
IPSAS 31—Intangible Assets
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