Depreciation of fixed assets is the calculation and allocation of primary price of fixed assets in production and business costs systematically during the time depreciation of fixed assets. Below are principles of depreciation of fixed assets in Vietnam
Ministry of Finance has Official Dispatch 5000/BTC-QLCS on May 31, 2022, comments were obtained on the draft Circular amending Circular 45/2018/TT-BTC guiding the regime of management, depreciation and amortization of fixed assets at agencies, organizations, units and fixed assets assigned by the State to enterprises without taking into account the composition of state capital in enterprises in Vietnam.
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