What are types vtv5 trực tiếp bóng đá hôm nay financial statement vtv5 trực tiếp bóng đá hôm nay accounting units in Vietnam?

According to the law in Vietnam, what is a financial statement in Vietnam?

Pursuant to Clause 1 Article 3 vtv5 trực tiếp bóng đá hôm nay the Law on Accounting in 2015 stipulating as follows:

Definitions

In this Law, the terms below are construed as follows:

1. Financial statement means a system vtv5 trực tiếp bóng đá hôm nay financial information vtv5 trực tiếp bóng đá hôm nay an accounting unit demonstrated according to a form provided for by accounting standards and accounting regime.

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As regulations above, financial statement means a system vtv5 trực tiếp bóng đá hôm nay financial information vtv5 trực tiếp bóng đá hôm nay an accounting unit demonstrated according to a form provided for by accounting standards and accounting regime.

Financial statements provide information about the financial condition, business performance, and cash flows vtv5 trực tiếp bóng đá hôm nay an accounting unit, meeting the management requirements vtv5 trực tiếp bóng đá hôm nay the business owner, state agencies, and the useful needs vtv5 trực tiếp bóng đá hôm nay users in making economic decisions.

What are types vtv5 trực tiếp bóng đá hôm nay financial statement vtv5 trực tiếp bóng đá hôm nay accounting units in Vietnam? - Image from Internet

What are types vtv5 trực tiếp bóng đá hôm nay financial statement vtv5 trực tiếp bóng đá hôm nay accounting units in Vietnam?

Pursuant to Article 29 vtv5 trực tiếp bóng đá hôm nay the Law on Accounting in 2015 stipulating financial statements vtv5 trực tiếp bóng đá hôm nay accounting units as follows:

Financial statements vtv5 trực tiếp bóng đá hôm nay an accounting unit are used for aggregating and describing its financial conditions and performance. Financial statements vtv5 trực tiếp bóng đá hôm nay an accounting unit include:

- Financial condition statement;

- Business performance statement;

- Cash flow statement;

- Note to financial statements;

- Other statements defined by law.

In addition, financial statements vtv5 trực tiếp bóng đá hôm nay an accounting unit are made as follows:

- Each accounting unit shall make the financial statement at the end vtv5 trực tiếp bóng đá hôm nay the annual accounting period, unless otherwise prescribed by law;

- Financial statements shall be based on figures after accounting books are closed. The superior accounting unit shall make a general financial statement or consolidated financial statement based on financial statements vtv5 trực tiếp bóng đá hôm nay inferior accounting units;

- Financial statements must be made correctly in terms vtv5 trực tiếp bóng đá hôm nay contents, method, and consistency accounting periods; any difference in presentation vtv5 trực tiếp bóng đá hôm nay financial statements vtv5 trực tiếp bóng đá hôm nay different accounting periods must be explained;

- Financial statements shall bear the signatures vtv5 trực tiếp bóng đá hôm nay the makers, the chief accountant, and the legal representative vtv5 trực tiếp bóng đá hôm nay the accounting unit. The persons who sign a financial statement are responsible for its content.

What are regulations on the making vtv5 trực tiếp bóng đá hôm nay financial statements vtv5 trực tiếp bóng đá hôm nay the State vtv5 trực tiếp bóng đá hôm nay Vietnam?

Pursuant to Article 30 vtv5 trực tiếp bóng đá hôm nay the Law on Accounting in 2015 stipulating financial statements vtv5 trực tiếp bóng đá hôm nay the State as follows:

Financial statements vtv5 trực tiếp bóng đá hôm nay the State

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2. Financial statements vtv5 trực tiếp bóng đá hôm nay the State provide information about revenues and expenditures vtv5 trực tiếp bóng đá hôm nay state budget, public funds, public debts, state capital in enterprises, assets, sources vtv5 trực tiếp bóng đá hôm nay capital, and use vtv5 trực tiếp bóng đá hôm nay state capital. Financial statements vtv5 trực tiếp bóng đá hôm nay the State include:

a) Financial condition statement;

b) Statement vtv5 trực tiếp bóng đá hôm nay financial activity result;

c) Cash flow statement;

d) Note to financial statements vtv5 trực tiếp bóng đá hôm nay the State.

3. Financial statements vtv5 trực tiếp bóng đá hôm nay the State are made as follows:

a) The Ministry vtv5 trực tiếp bóng đá hôm nay Finance shall make nationwide financial statements, submit them to the Government for reporting to the National Assembly; direct State Treasuries to take charge and cooperate with finance authorities in making financial statements vtv5 trực tiếp bóng đá hôm nay local governments and submitting them to the People’s Committees vtv5 trực tiếp bóng đá hôm nay provinces for reporting to the People’s Councils vtv5 trực tiếp bóng đá hôm nay provinces;

b) Other regulatory agencies, public service agencies, business organizations, and relevant units shall make their own financial statements and provide financial information serving the making vtv5 trực tiếp bóng đá hôm nay nationwide and local financial statements.

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As regulations above, financial statements vtv5 trực tiếp bóng đá hôm nay the State are made as follows:

[1]The Ministry vtv5 trực tiếp bóng đá hôm nay Finance are responsibile to:

- Make nationwide financial statements, submit them to the Government for reporting to the National Assembly;

- Direct State Treasuries to take charge and cooperate with finance authorities in making financial statements vtv5 trực tiếp bóng đá hôm nay local governments and submitting them to the People’s Committees vtv5 trực tiếp bóng đá hôm nay provinces for reporting to the People’s Councils vtv5 trực tiếp bóng đá hôm nay provinces;

[2]Other regulatory agencies, public service agencies, business organizations, and relevant units are responsible to

- Make their own financial statements;

- Provide financial information serving the making vtv5 trực tiếp bóng đá hôm nay nationwide and local financial statements.

Best regards!