The financial statements are an economic and financial information system of the accounting unit presented according to the prescribed forms in accounting standards and accounting policies. Below is the compilation of financial statement forms according to Circular 200/2014/TT-BTC of the Ministry of Finance of Vietnam.
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Compilation of standardized financial reporting forms according to Circular 200 (Illustration)
DOWNLOAD Compilation of forms of financial report
In Appendix 2 issued together with Circular 200/2014/TT-BTC guiding the enterprise accounting policies, the financial report templates currently being applied are specified, including:
| Form No. B 01 – DN | Annual balance sheet of a continuously operating enterprise |
|---|---|
| Form No. B 01/CDHD – DNKLT | Balance sheet of an enterprise that does not meet the going concern assumption |
| Form No. B 02 – DN | Annual income statement |
| Form No. B 03 – DN (1) | Annual cash flow statement (Using direct method) |
| Form No. B 03 – DN (2) | Annual cash flow statement (Using indirect method) |
| Form No. B 09 – DN | Notes to annual financial statements of a continuously operating enterprise |
| Form No. B 09/CDHD – DNKLT | Notes to annual financial statements of an enterprise that does not meet the going concern assumption |
| Form No. B 01a – DN | Mid-year balance sheet (full format) |
| Form No. B 02a – DN | Mid-year income statement (full format) |
| Form No. B 03a – DN (1) | Mid-year cash flow statement (full format) (Using direct method) |
| Form No. B 03a – DN (2) | Mid-year cash flow statement (full format) (Using indirect method) |
| Form No. B 09a - DN | Selected notes to financial statements |
| Form No. B 01b– DN | Mid-year balance sheet (summary format) |
| Form No. B 02b – DN | Mid-year income statement (summary format) |
| Form No. B 03b – DN | Mid-year cash flow statement (summary format) |
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Le Vy
