Decision on Management and Implementation of Enterprise Accounting Work
决定——关于企业会计工作的管理与组织实施
ຂໍ້ຕົກລົງ ວ່າດ້ວຍ ການຄຸ້ມຄອງ ແລະ ຈັດຕັ້ງປະຕິບັດວຽກງານບັນຊີວິສາຫະກິດ
Summary
The Governor of Champasak Province issues a decision, based on the Accounting Law and other laws, detailing accounting principles, types of ledgers, fiscal year and closing reports, closing standards, prohibited acts, policies for meritorious persons, and fines for violators, applicable to all business accounting entities in the province, comprising 13 articles.
Articles
Article 1
Purpose. This Decision aims to elaborate completely and clearly on certain provisions stipulated in the Accounting Law, to align with the socio-economic development conditions of the country at each stage, in order to ensure that the accounting work of all enterprises in Champasak Province can be organized and implemented in a lawful, transparent, effective, and uniform manner.
Article 2
Content of the Decision. This Decision shall be implemented concurrently with the Law on Accounting, with its content further detailed, mainly including: stipulating the formats of general journal ledgers, general ledger accounts, subsidiary ledgers, various tracking books (accounting vouchers), financial report document forms, report summaries, determining policies for meritorious individuals and measures for violators.
Article 3
Scope of Application. This Decision applies to all accounting entities engaged in enterprise bookkeeping within the entire territory of Champasak Province.
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