What is bóng đá hôm nay trực tiếp purpose of a balance sheet? What are regulations on bóng đá hôm nay trực tiếp principles for preparing and presenting a balance sheet in Vietnam?

What is bóng đá hôm nay trực tiếp purpose of a balance sheet?

Pursuant to point 1.1, clause 1, Article 112 ofCircular 200/2014/TT-BTC, bóng đá hôm nay trực tiếp regulation regarding bóng đá hôm nay trực tiếp purpose of a balance sheet is as follows:

- A balance sheet is a comprehensive financial report that provides an overview of bóng đá hôm nay trực tiếp total value of assets available and bóng đá hôm nay trực tiếp sources from which these assets are formed by bóng đá hôm nay trực tiếp enterprise at a specific point in time. bóng đá hôm nay trực tiếp data on bóng đá hôm nay trực tiếp balance sheet provides information about bóng đá hôm nay trực tiếp total current value of bóng đá hôm nay trực tiếp enterprise's assets according to bóng đá hôm nay trực tiếp structure of assets and bóng đá hôm nay trực tiếp structure of capital sources forming these assets. Based on bóng đá hôm nay trực tiếp balance sheet, one can make a general assessment of bóng đá hôm nay trực tiếp financial situation of bóng đá hôm nay trực tiếp enterprise.

What is bóng đá hôm nay trực tiếp purpose of a balance sheet? What are regulations onthe principles for preparing and presenting a balance sheetin Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)

What are regulations on bóng đá hôm nay trực tiếp principles for preparing and presenting a balance sheet in Vietnam?

bóng đá hôm nay trực tiếp principles for preparing and presenting a balance sheet are stipulated at point 1.2, clause 1, Article 112 ofCircular 200/2014/TT-BTCas follows:

According to bóng đá hôm nay trực tiếp accounting standard "Presentation of Financial Statements," when preparing and presenting bóng đá hôm nay trực tiếp balance sheet, one must adhere to bóng đá hôm nay trực tiếp general principles of preparing and presenting Financial Statements. Moreover, on bóng đá hôm nay trực tiếp balance sheet, Asset and Liability items must be separately presented as short-term and long-term, depending on bóng đá hôm nay trực tiếp normal business cycle period of bóng đá hôm nay trực tiếp enterprise. Specifically:

- For enterprises with a normal business cycle of 12 months, Assets and Liabilities are classified as short-term and long-term based on bóng đá hôm nay trực tiếp following principles for preparing and presenting bóng đá hôm nay trực tiếp balance sheet:

+ Assets and Liabilities expected to be recovered or settled within no more than 12 months from bóng đá hôm nay trực tiếp reporting date are classified as short-term;

+ Assets and Liabilities expected to be recovered or settled from 12 months onwards from bóng đá hôm nay trực tiếp reporting date are classified as long-term.

- For enterprises with a normal business cycle longer than 12 months, Assets and Liabilities are classified as short-term and long-term based on bóng đá hôm nay trực tiếp following conditions:

+ Assets and Liabilities expected to be recovered or settled within one normal business cycle are classified as short-term;

+ Assets and Liabilities expected to be recovered or settled over a period longer than one normal business cycle are classified as long-term.

In this case, bóng đá hôm nay trực tiếp enterprise must clearly disclose bóng đá hôm nay trực tiếp characteristics determining bóng đá hôm nay trực tiếp normal business cycle, bóng đá hôm nay trực tiếp average duration of bóng đá hôm nay trực tiếp normal business cycle, evidence of bóng đá hôm nay trực tiếp production and business cycle of bóng đá hôm nay trực tiếp enterprise as well as bóng đá hôm nay trực tiếp industry and field of business operation.

- For enterprises whose nature of activities does not rely on bóng đá hôm nay trực tiếp business cycle to differentiate between short-term and long-term, Assets and Liabilities are presented in decreasing order of liquidity.

When preparing a combined balance sheet between parent units and subsidiary units without legal status, bóng đá hôm nay trực tiếp parent unit must eliminate all balances of items arising from internal transactions, such as receivables, payables, inter-company loans, etc., between bóng đá hôm nay trực tiếp parent unit and bóng đá hôm nay trực tiếp subsidiary unit, and among bóng đá hôm nay trực tiếp subsidiary units themselves.

Indicators without data are exempted from presentation on bóng đá hôm nay trực tiếp balance sheet. Enterprises proactively reorder bóng đá hôm nay trực tiếp indices in a continuous sequence in each section.

What is bóng đá hôm nay trực tiếp balance sheet template for enterprises failing to meet assumption of continuous operation in Vietnam?

According to Appendix 2 issued withCircular 200/2016/TT-BTC, enterprises failing to meet assumption of continuous operation will use balance sheet Sample No. 01/CDHD – DNKLT.

Download bóng đá hôm nay trực tiếp sample balance sheet for enterprises failing to meet assumption of continuous operationhere.

When is an enterprises considered failing to meet assumption of continuous operation?

Pursuant to clause 1, Article 74 ofCircular 133/2016/TT-BTC, an enterprise is considered failing to meet assumption of continuous operation in bóng đá hôm nay trực tiếp following case:

- An enterprise is considered failing to meet assumption of continuous operation if, by bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp operation period, there is no extension application, dissolution, bankruptcy, cessation of operations (specific documentation must be sent to bóng đá hôm nay trực tiếp competent authority) within no more than 12 months from bóng đá hôm nay trực tiếp date of preparing bóng đá hôm nay trực tiếp Financial Statements. For enterprises with a usual production and business cycle longer than 12 months, it should not exceed one usual production and business cycle.