Directive on Implementing the Accounting Law
关于实施《会计法》的指示
ຄຳແນະນຳ ວ່າດ້ວຍ ການຈັດຕັ້ງປະຕິບັດກົດໝາຍວ່າດ້ວຍ ການບັນຊີ
Summary
This instruction, issued by the Minister of Finance, details the implementation of the Accounting Law, uniformly regulating accounting work nationwide, covering application of financial reporting standards, organization and implementation of accounting work, submission of financial statements, accounting personnel, management and inspection of accounting work, uniforms and badges for accounting personnel, policies for meritorious persons, and penalties for violators.
Articles
Article 1
Purpose. The formulation of this Instruction aims to implement and elaborate certain provisions of the Law on Accounting completely and clearly, adapting them to the economic and social development situation at the national, regional, and international levels in each phase, in order to ensure the correct, transparent, effective, and uniform organization and implementation of accounting work nationwide.
Article 2
Content of the Instruction. This Instruction shall be implemented concurrently with the Accounting Law and provide more detailed provisions, mainly including: financial reporting standards, organization and implementation of accounting work, submission of financial statements, accounting personnel, management and inspection of accounting work, uniforms and insignia of accounting personnel, policies for meritorious individuals, and penalties for violators. Chapter II Financial Reporting Standards.
Article 3
Application of Financial Reporting Standards. All state accounting entities and enterprise accounting entities shall adopt the following financial reporting standards...
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