Template of Annual Financial Report according to Circular 133

16:19, 11/07/2024

Circular 133 on accounting policies for small and medium-sized enterprises was issued on August 26, 2016.

Issuance of the annual financial report templates for small and medium enterprises:

- Financial situation report applicable to enterprises meeting the assumption of continuous operation (Form No. B01a - DNN);- Financial situation report applicable to enterprises meeting the assumption of continuous operation (Form No. B01b - DNN);- Financial situation report applicable to enterprises not meeting the assumption of continuous operation (Form No. B01 - DNNKLT).

More details can be found in Circular 133/2016/TT-BTC effective from January 1, 2017, replacing Decision 48/2006/QD-BTC.

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