Consolidated financial reporting system of the Vietnam Development Bank

Consolidated financial reporting system of the Vietnam Development Bank
Nguyễn Thị Diễm My

Below is the content of Circular 14/2023/TT-BTC dated 07/3/2023 accounting guidance applied to Vietnam Development Bank.

According to Circular 14/2023/TT-BTC, the consolidated financial reporting system of the Vietnam Development Bank includes the following reports:

- Consolidated financial statement: Form No. B01 - NHPT/HN;

- Consolidated results report: Form No. B02 - NHPT/HN;

- Consolidated statement of cash flows: Form No. B03 - NHPT/HN;

- Notes to the consolidated financial statements: Form No. B04 - NHPT/HN.

The Vietnam Development Bank is the entity responsible for preparing the consolidated financial statements to summarize and present in a general and comprehensive manner the situation of assets, liabilities, and owner's equity at the time of preparation of the financial statements; situation and results of business activities in the entity's reporting period.

The Vietnam Development Bank prepares the annual consolidated financial statements.

Vietnam's Circular 14/2023/TT-BTC takes effect from July 1, 2023.


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