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LEGAL DOCUMENTS

Accounting standards

8 document Sort by type and effective date
Circulars Not yet in effect

Circular 118/2026/TT-BTC provides guidance on the subjects, scope, and application procedures of International Accounting Standards in Vietnam.

Ministry of Finance
Issued on December 8, 2026 Effective December 8, 2027
Circulars Still in effect

Circular 58/2026/TT-BTC provides guidance on the accounting regime for micro-enterprises.

Ministry of Finance
Issued on December 8, 2026 Effective December 8, 2026
Decision Still in effect

Vietnamese Public Sector Accounting Standard No. 01 “Presentation of Financial Statements” according to Decision 1676/QD-BTC dated September 1, 2021

Ministry of Finance
Issued on December 8, 2021 Effective December 8, 2021
Decision Still in effect

Vietnamese Public Sector Accounting Standard No. 02 “Cash Flow Statement” according to Decision 1676/QD-BTC dated September 1, 2021

Ministry of Finance
Issued on December 8, 2021 Effective December 8, 2021
Decision Still in effect

Vietnamese Public Sector Accounting Standard No. 12 “Inventories” according to Decision 1676/QD-BTC dated September 1, 2021

Ministry of Finance
Issued on December 8, 2021 Effective December 8, 2021
Decision Still in effect

Vietnamese Public Sector Accounting Standard No. 17 “Property, Plant and Equipment” according to Decision 1676/QD-BTC dated September 1, 2021

Ministry of Finance
Issued on December 8, 2021 Effective December 8, 2021
Decision Still in effect

Vietnamese Public Sector Accounting Standard No. 31 “Intangible Assets” according to Decision 1676/QD-BTC dated September 1, 2021

Ministry of Finance
Issued on December 8, 2021 Effective December 8, 2021
Other text Still in effect

Code of professional ethics for accountants and auditors, issued together with Circular 70/2015/TT-BTC.

Government
Issued on December 8, 2025 Effective December 8, 2025
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