Hanoi-Vietnam: Legislative documents providing detailed guidance on accounting by enterprises

17:08, 10/07/2024

Below are the legislative documents providing detailed guidance on accounting by enterprises in Vietnam such as small and medium-sized enterprises, micro-enterprises, cooperatives, etc.

Full legislative documents providing detailed guidance on accounting by enterprises

Depending on the characteristics, business scale, and management requirements, enterprises must apply accounting policies according to the following documents:

No.	Entities	Regulatory Documents
1	Enterprises in all sectors, all economic components.	Circular 200/2014/TT-BTC guiding the accounting by enterprises issued by the Vietnam Ministry of Finance Circular 75/2015/TT-BTC amending and supplementing Article 128 of Circular 200/2014/TT-BTC. Circular 177/2015/TT-BTC guiding accounting policies applicable to the Deposit Insurance of Vietnam Circular 53/2016/TT-BTC amending and supplementing some articles of Circular 200/2014/TT-BTC guiding accounting by enterprises
2	Small and medium-sized enterprises	Circular 133/2016/TT-BTC guiding accounting policies for small and medium-sized enterprises
3	Micro-enterprises	Circular 132/2018/TT-BTC guiding accounting policies for micro-enterprises
4	Administrative units and public service providers	Circular 107/2017/TT-BTC guiding accounting policies for administrative units and public service providers
5	Cooperatives and cooperative unions	Circular 24/2017/TT-BTC guiding accounting policies for cooperatives and cooperative unions

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