This Circular guides the accounting applicable to enterprises in all fields and all economic sectors. Small and medium enterprises that are doing accounting according to the accounting regime applicable to small and medium enterprises may apply the provisions of this Circular to make accounting in accordance with their business characteristics and management requirements. .
The corporate accounting regime under Circular 200/2014 / TT-BTC includes chapters specifying the following contents:
Chapter I - General Provisions
Chapter II- Accounting accounts
Chapter III - Financial Statements
Chapter IV - Accounting vouchers
Chapter V - Accounting books and accounting forms
Chapter VI - Implementation