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How to read financial statements in Vietnam?
Based on Clause 1, Article 3 of đá bóng trực tiếpLaw on Accounting 2015, a financial statement is a system of economic and financial information of an accounting entity presented according to forms defined by accounting standards and policies.
Moreover, according to Clause 1, Article 97 ofCircular 200/2014/TT-BTC, đá bóng trực tiếp purposes of financial statements are stipulated as follows:
- Financial statements are used to provide information about đá bóng trực tiếp financial situation, business performance, and cash flows of an enterprise, meeting đá bóng trực tiếp management needs of business owners, state agencies, and đá bóng trực tiếp useful needs of users in making economic decisions.
- Financial statements must provide information about an enterprise related to:
+ Assets;
+ Liabilities;
+ Owner's equity;
+ Revenue, other income, production and business costs, and other costs;
+ Profit, loss, and distribution of business results;
+ Cash flows.
Below is a guide on How to read Financial Statements:
| (1) Reading đá bóng trực tiếp Balance Sheet Important accounts to note are accounts 131 and 331 on đá bóng trực tiếp balance sheet, to determine whether accounts receivable from customers and accounts payable to suppliers match, specifically: - A decrease in accounts 131 and 331 compared to đá bóng trực tiếp same period is considered positive. - Account 131 should not hold too high a proportion in đá bóng trực tiếp asset section. - Account 331 should not hold too high a proportion in đá bóng trực tiếp owner's equity section. (2) Reading đá bóng trực tiếp Income Statement Steps to read đá bóng trực tiếp income statement: - Step 1: Separate đá bóng trực tiếp enterprise's revenue and expenses. - Step 2: Determine đá bóng trực tiếp proportion of each revenue item in total revenue, expenses in total expenses, and compare đá bóng trực tiếp changes in revenue and expenses with đá bóng trực tiếp same period. - Step 3: Observe, analyze, and evaluate changes in revenue and expenses. (3) Reading đá bóng trực tiếp Cash Flow Statement đá bóng trực tiếp cash flow statement informs đá bóng trực tiếp enterprise of đá bóng trực tiếp turnover cycle of capital, and đá bóng trực tiếp speed at which đá bóng trực tiếp enterprise can recover funds: - Cash flows from operating activities: Payments to suppliers, receipts from customers, payments to employees, tax payments, interest payments, etc. This cash flow includes đá bóng trực tiếp money made by đá bóng trực tiếp enterprise itself, not from fundraising or borrowing. - Cash flows from investing activities: Consists of cash flows related to investments, acquisitions or liquidation of fixed assets, and long-term assets of đá bóng trực tiếp enterprise. - Cash flows from financing activities: Involves cash flows related to increases or decreases in owner's equity and đá bóng trực tiếp enterprise's borrowing activities. When reading đá bóng trực tiếp cash flow statement, note that: - Except for cash flows from operating activities, cash flows from investing and financing activities generally increase in đá bóng trực tiếp current period and decrease in đá bóng trực tiếp future period or vice versa. - đá bóng trực tiếp focus should be on cash flows from operating activities, as they reflect đá bóng trực tiếp enterprise's actual ability to generate cash. - Cash and cash equivalents at đá bóng trực tiếp end of đá bóng trực tiếp period may decrease compared to đá bóng trực tiếp previous period, which is not necessarily a negative sign as đá bóng trực tiếp enterprise might have settled its debts earlier. (4) Reading đá bóng trực tiếp Notes to đá bóng trực tiếp Financial Statements đá bóng trực tiếp notes to đá bóng trực tiếp financial statements are used to explain đá bóng trực tiếp accounting policies applied during đá bóng trực tiếp reporting period, special issues during đá bóng trực tiếp accounting period, and post-closure events. This helps investors understand more clearly and accurately đá bóng trực tiếp enterprise's actual operations. đá bóng trực tiếp content and structure of đá bóng trực tiếp Notes to đá bóng trực tiếp Financial Statements include đá bóng trực tiếp following basic elements: - Business activities characteristics. - Accounting period, monetary unit used in accounting. - Applied accounting standards and policies. - Changes in fixed assets and capital. - Budget obligations performance. - Assets and liabilities of banks by maturity. - Additional information on items presented in đá bóng trực tiếp balance sheet. - Additional information on items presented in đá bóng trực tiếp income statement. - Additional information on items presented in đá bóng trực tiếp cash flow statement. - Events occurring after closure. - Enterprise's opinion. (5) Reading đá bóng trực tiếp Trial Balance đá bóng trực tiếp trial balance is used to check and evaluate đá bóng trực tiếp accuracy of recording entries, data logging, and changes in assets and capital. đá bóng trực tiếp content and structure of đá bóng trực tiếp trial balance are built on two bases: - đá bóng trực tiếp total debit balance of all accounts must equal đá bóng trực tiếp total credit balance of all accounts. - đá bóng trực tiếp total debit of all accounts must equal đá bóng trực tiếp total credit of all accounts. - đá bóng trực tiếp totals in đá bóng trực tiếp debit and credit columns of đá bóng trực tiếp opening saldo, transactions, and closing saldo must necessarily be equal (3 = 4, 5 = 6, 7 = 8). - đá bóng trực tiếp ending balance must equal đá bóng trực tiếp opening balance plus total debit transactions, minus total credit transactions. Any deviation from this indicates errors in recording or calculations. - đá bóng trực tiếp table provides a general assessment of đá bóng trực tiếp asset situation, capital, and business process of đá bóng trực tiếp unit. - Offers documentation for đá bóng trực tiếp preparation of đá bóng trực tiếp balance sheet. - Provides documentation for economic activity analysis. - Supplies detailed indicators supplementing đá bóng trực tiếp financial statement forms. |
Note: đá bóng trực tiếp content about "How to read Financial Statements?" is for reference only.
How to read financial statements in Vietnam?Do đá bóng trực tiếp tax declarations of enterprises include financial statements in Vietnam?(Image from đá bóng trực tiếp Internet)
Dothe tax declarations of enterprises include financial statements in Vietnam?
Based on Clause 3 and Clause 6, Article 43 of đá bóng trực tiếpLaw on Tax Administration 2019, regulations on tax declaration dossiers for taxes calculated annually are as follows:
Tax Declaration Dossier
...
- A tax declaration dossier for taxes calculated annually includes:
a) Annual tax declaration dossier consisting of annual tax returns and other documents related to determining đá bóng trực tiếp payable tax amount;
b) Tax finalization declaration dossier at year-end includes annual tax finalization return, annual financial statements, transfer price statements; other documents related to tax finalization.
...
- A tax declaration dossier in case of termination of activities, termination of contracts, transformation of business types, reorganization of enterprises includes:
a) Tax finalization return;
b) Financial statements until đá bóng trực tiếp time of termination of activities or contracts, or transformation of business type, or reorganization of business;
...
Thus, when a business submits a tax declaration file, it includes both financial statements for taxes with annual tax calculation and for cases involving cessation of activities, contract termination, transformation of business type, or reorganization of đá bóng trực tiếp enterprise.
What is đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes calculated annually in Vietnam?
Based on Clause 2, Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes calculated annually is as follows:
- No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for đá bóng trực tiếp annual tax finalization dossier; no later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp calendar year or fiscal year for đá bóng trực tiếp annual tax return dossier;
- No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for đá bóng trực tiếp individual income tax finalization dossier of individuals directly finalizing taxes;
- No later than December 15 of đá bóng trực tiếp preceding year for đá bóng trực tiếp lump sum tax declaration dossier of business households and individuals taxed by đá bóng trực tiếp lump sum method; for new business households and individuals, đá bóng trực tiếp deadline for submitting đá bóng trực tiếp lump sum tax declaration dossier is no later than 10 days from đá bóng trực tiếp start of business.
