Download đá bóng trực tiếp template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements in Vietnam

Downloadthe template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements in Vietnam

- Template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements for enterprises assuming continuous operation: Form No. B 01 – DN issued withCircular 200/2014/TT-BTC.

Download đá bóng trực tiếp Template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements for enterprises assuming continuous operation: Tải về

- Template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements for enterprises faliing to meet đá bóng trực tiếp assumption of continuous operation: Form No. B 01/CDHD – DNKLT issued withCircular 200/2014/TT-BTC. To be specific:

Download đá bóng trực tiếp Template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements for enterprises faliing to meet đá bóng trực tiếp assumption of continuous operation: Tải về

Download đá bóng trực tiếp template of đá bóng trực tiếp balance sheet in đá bóng trực tiếp annual financial statements in Vietnam

Vietnam: What are principles for enterprises meeting assumption of continuous operationwhen preparing balance sheet B 01 – DN?

Based on Point 1.2 Clause 1 Article 112Circular 200/2014/TT-BTC, enterprises assuming continuous operation when preparing their balance sheet must ensure đá bóng trực tiếp following principles:

(1) According to đá bóng trực tiếp accounting standard "Presentation of Financial Statements", when preparing and presenting đá bóng trực tiếp balance sheet, general principles on preparation and presentation must be complied with. Additionally, in đá bóng trực tiếp balance sheet, assets and liabilities must be presented separately as current and non-current depending on đá bóng trực tiếp normal business cycle of đá bóng trực tiếp enterprise. To be specific:

+ For enterprises with a normal business cycle of within 12 months, assets and liabilities are classified as current and non-current according to đá bóng trực tiếp following principles:

++ Assets and liabilities expected to be recovered or settled within no more than 12 months from đá bóng trực tiếp reporting date are classified as current;

++ Assets and liabilities expected to be recovered or settled after 12 months from đá bóng trực tiếp reporting date are classified as non-current.

+ For enterprises with a normal business cycle longer than 12 months, assets and liabilities are classified as current and non-current based on đá bóng trực tiếp following conditions:

++ Assets and liabilities expected to be recovered or settled within one normal business cycle are classified as current;

++ Assets and liabilities expected to be recovered or settled beyond one normal business cycle are classified as non-current.

In this case, đá bóng trực tiếp enterprise must clearly explain đá bóng trực tiếp characteristics used to define đá bóng trực tiếp normal business cycle, đá bóng trực tiếp average duration of đá bóng trực tiếp normal business cycle, and evidence of production and business cycles of đá bóng trực tiếp enterprise as well as those of đá bóng trực tiếp industry đá bóng trực tiếp enterprise operates in.

+ For enterprises where đá bóng trực tiếp nature of operations does not allow for differentiation between current and non-current based on business cycles, assets and liabilities are presented in order of decreasing liquidity.

(2) When preparing a consolidated balance sheet between superior and subordinate units lacking legal personality, đá bóng trực tiếp superior unit must eliminate all balances arising from internal transactions, such as receivables, payables, internal loans... between superior and subordinate units, and among subordinate units themselves.

đá bóng trực tiếp technique of eliminating internal items when consolidating reports between superior and subordinate units follows a similar process to that of financial statement consolidation.

(3) Items with no data are exempted from being presented on đá bóng trực tiếp balance sheet. Enterprises may rearrange đá bóng trực tiếp numbering of items following a continuous order within each section.

Vietnam: What provisions must enterprises faliing to meet đá bóng trực tiếp assumption of continuous operation ensure when preparing balance sheet B 01/CDHD – DNKLT?

Based on Clause 2 Article 112Circular 200/2014/TT-BTC, đá bóng trực tiếp preparation of đá bóng trực tiếp balance sheet for enterprises faliing to meet đá bóng trực tiếp assumption of continuous operation is regulated as follows:

(1) đá bóng trực tiếp presentation of items on đá bóng trực tiếp balance sheet for enterprises faliing to meet đá bóng trực tiếp assumption of continuous operation is carried out similarly to that for enterprises in operation, except for a few adjustments:

- No distinction between current and non-current: Items are prepared without considering whether đá bóng trực tiếp remaining term from đá bóng trực tiếp report date is more than 12 months or no more than 12 months, or longer than one normal business cycle or within one normal business cycle;

- No provision indicators are presented since all assets and liabilities have been re-evaluated to their realizable net value, recoverable value, or fair value;

(2) Certain indicators have preparation methods different from đá bóng trực tiếp balance sheet of enterprises in continuous operation as follows:

- Indicator "Trading Securities" (Code 121)

This item reflects đá bóng trực tiếp book value of trading securities after re-evaluation. Enterprises are not required to present đá bóng trực tiếp item "Provision for Trading Securities Devaluation" as đá bóng trực tiếp provision is directly deducted from đá bóng trực tiếp book value of đá bóng trực tiếp trading securities.

- Indicators related to investments in subsidiaries, joint ventures, associates, and investments in other entities reflect đá bóng trực tiếp book value after re-evaluation of these investments. Enterprises are not required to present đá bóng trực tiếp item "Provision for Long-term Financial Investments" as đá bóng trực tiếp provision is directly deducted from đá bóng trực tiếp book value of đá bóng trực tiếp investments.

- Indicators related to receivables reflect đá bóng trực tiếp book value after re-evaluation of đá bóng trực tiếp receivables. Enterprises are not required to present đá bóng trực tiếp item "Provision for Doubtful Debts" as đá bóng trực tiếp provision is directly deducted from đá bóng trực tiếp book value of đá bóng trực tiếp receivables.

- Indicator "Inventories" Code 140:

This item reflects đá bóng trực tiếp book value of inventories after re-evaluation. đá bóng trực tiếp data for this item includes ongoing production, business expenses, and equipment, materials, and spare parts classified as non-current on đá bóng trực tiếp balance sheet of enterprises in continuous operation. Enterprises are not required to present đá bóng trực tiếp item "Provision for Inventory Devaluation" as đá bóng trực tiếp provision is directly deducted from đá bóng trực tiếp book value of đá bóng trực tiếp inventories.

- Indicators related to tangible fixed assets, intangible fixed assets, finance lease assets, and investment properties reflect đá bóng trực tiếp book value after re-evaluation of these assets. Enterprises are not required to present đá bóng trực tiếp item "Initial Cost" as đá bóng trực tiếp book value is đá bóng trực tiếp re-evaluated value, nor present đá bóng trực tiếp item "Cumulative Depreciation" as đá bóng trực tiếp depreciation amount is directly deducted from đá bóng trực tiếp book value of đá bóng trực tiếp asset.

(3) Other indicators are prepared by combining đá bóng trực tiếp content and data of corresponding items in đá bóng trực tiếp long-term and short-term sections of enterprises in continuous operation.