Trong Báo cáo tài xem bóng đá trực tiếp trên youtube năm 2024, doanh nghiệp tư nhân phải trình bày các thông tin
Vietnam: Whatinformationdoes asole proprietorship's xem bóng đá trực tiếp nhà cái statement for 2024 include?
Based on Article 111 ofCircular 200/2014/TT-BTC, it is stipulated that in the 2024 xem bóng đá trực tiếp nhà cái statements, sole proprietorships must present the following general information:
- Name and address of the reporting enterprise;
- Clearly state whether these xem bóng đá trực tiếp nhà cái statements are the separate xem bóng đá trực tiếp nhà cái statements of the enterprise, consolidated xem bóng đá trực tiếp nhà cái statements, or group xem bóng đá trực tiếp nhà cái statements of the parent company;
- The end date of the accounting period;
- The date the xem bóng đá trực tiếp nhà cái statements were prepared;
- The currency unit used for bookkeeping;
- The currency unit used for preparing and presenting the xem bóng đá trực tiếp nhà cái statements.
Vietnam: What information does a sole proprietorship's xem bóng đá trực tiếp nhà cái statement for 2024 include?(Image from Internet)
What are requirements for informationin the 2024 sole proprietorship's xem bóng đá trực tiếp nhà cái statementin Vietnam?
The requirements for information presented in the 2024 sole proprietorship's xem bóng đá trực tiếp nhà cái statement as stipulated by Article 101 ofCircular 200/2014/TT-BTCare as follows:
(i) Information presented in the xem bóng đá trực tiếp nhà cái statements must accurately and reasonably reflect the xem bóng đá trực tiếp nhà cái situation, performance, and business results of the enterprise. To ensure accuracy, the information must have three qualities: completeness, objectivity, and absence of errors.
- Information is considered complete when it includes all necessary data to help users of the xem bóng đá trực tiếp nhà cái statements understand the nature, form, and risks of the transactions and events. For certain items, complete presentation may also require additional descriptions of quality, factors, and conditions that could affect the quality and nature of the item.
- Objective presentation means being unbiased in selecting or describing xem bóng đá trực tiếp nhà cái information. Objective presentation must ensure neutrality, refraining from emphasizing or diminishing aspects, or manipulating the information’s impact in a way that is advantageous or not advantageous to users of the xem bóng đá trực tiếp nhà cái statements.
- Absence of errors means no omissions in describing phenomena and no errors in the process of providing chosen and applicable reporting information. Absence of errors does not mean absolute accuracy in all respects; for example, estimating unobservable prices and values is difficult to determine as accurate or inaccurate. An estimate is considered truthful if its value is clearly described, the nature and limitations of the estimation process are explained, and there are no errors in selecting the appropriate data in the estimation process.
(ii) xem bóng đá trực tiếp nhà cái information must be relevant to help users of the xem bóng đá trực tiếp nhà cái statements anticipate, analyze, and make economic decisions.
(iii) xem bóng đá trực tiếp nhà cái information must be presented fully on all material aspects. Information is considered material if its absence or inaccuracy could affect the decisions of users of the xem bóng đá trực tiếp nhà cái information of the reporting entity. Materiality is based on nature and size, or both, of the items related to the specific entity’s xem bóng đá trực tiếp nhà cái statements.
(iv) Information must ensure verifiability, promptness, and comprehensibility.
(v) xem bóng đá trực tiếp nhà cái information must be presented consistently and be comparable between accounting periods; comparability between different enterprises is also essential.
When is the deadline for submitting the 2024 sole proprietorship's xem bóng đá trực tiếp nhà cái statement in Vietnam?
According to point a, clause 1, Article 12 of theAccounting Law 2015, the fiscal year is 12 months, starting from January 01 to December 31 of the calendar year. Accounting units with specific organizational or operational characteristics may choose a fiscal year of 12 months aligned with the calendar year, starting from the first day of the first month of this quarter to the end of the last month of the previous quarter of the next year, and must notify the xem bóng đá trực tiếp nhà cái and tax authorities.
The deadline for submitting the 2024 sole proprietorship's xem bóng đá trực tiếp nhà cái statement is determined according to clause 2, Article 109 ofCircular 200/2014/TT-BTCas follows:
- Accounting units that are sole proprietorships and partnerships must submit their annual xem bóng đá trực tiếp nhà cái statements no later than 30 days from the end of the fiscal year; for other accounting units, the deadline is no later than 90 days;
- Subordinate accounting units submit their annual xem bóng đá trực tiếp nhà cái statements to the superior accounting unit according to the deadline set by the superior accounting unit.
Therefore, for the accounting year of 2024, from January 01, 2024, to December 31, 2024, the deadline for submitting the 2024 sole proprietorship's xem bóng đá trực tiếp nhà cái statement is January 30, 2025.
