Vietnam: Bases for preparation of cash flow statements
On January 25, 2019, the Ministry of Finance of Vietnam issued Circular No. 05/2019/TT-BTC, which specifies the bases for preparation of cash flow statements.
Article table of contents
According to Circular No. 05/2019/TT-BTC of the Ministry of Finance of Vietnam, cash flow statements shall be prepared based on:
- Financial status reports;
- Income statements;
- Explanatory notes on the financial statement;
- Previous-period cash flow statements;
- Other accounting records such as ledgers and journals recording such accounts as “Cash”, “Deposits at the State Bank”, “Deposits at credit institutions”; ledgers and journals recording other relevant accounts, spreadsheets for calculation and distribution of depreciation on fixed assets and other detailed accounting records, etc.
View more details at Circular No. 05/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from January 25, 2019.
-Thao Uyen-
- Key word:
- Circular No. 05/2019/TT-BTC
- Special cases applying the standards for professional titles upon the appointment of leading officials in Vietnam
- Standards for the title of Head of the Department and equivalent under the Ministry in Vietnam as of May 1, 2024
- Standards for appointment of Director General and equivalent in Vietnam as of May 1, 2024
- What are cases of resigning from positions in the forces participating in the protection of security and order at the grassroots level in Vietnam?
- The Ministry of Health to rectify the quality of hospitals and warn of the risk of medical incidents in Vietnam
- The Ministry of Industry and Trade of Vietnam's announcement of the base prices of popular petroleum products on the market on April 25, 2024
-
- Special cases applying the standards for professional ...
- 20:06, 30/04/2024
-
- Standards for the title of Head of the Department ...
- 20:07, 29/04/2024
-
- Standards for appointment of Director General ...
- 10:07, 28/04/2024
-
- Notable documents of Vietnam in the previous week ...
- 16:44, 27/04/2024
-
- What are cases of resigning from positions in ...
- 09:07, 27/04/2024
