tailieunhanh - Decision of the finance minister (continue)

On the issuance and publication of six - Vietnamese accounting standard (fouth course) | MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness No. 12/2005/QD-BTC Hanoi February 15, 2005 DECISION OF THE FINANCE MINISTER On the Issuance and Publication of six (6) Vietnamese Accounting Standards (fourth course) THE MINISTER OF FINANCE - Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003; - Pursuant to Government Decree No. 86/CP dated November 5, 2002 stipulating the assignment of and authority and responsibility for administrative management of ministries and ministerial agencies; - Pursuant to Government Decree No. 178/CP dated October 28, 1994 on the assignment, authority and organization of the Ministry of Finance; - In response to demands for renewing the management mechanism in accounting and financial sector and improving quality of accounting information in the national economy, and to examine and control the quality of accounting works; Upon proposal of the Director of Accounting Policy Department, Chief of the Office of the Ministry of Finance, DECIDES Article 1: To issue six (6) Vietnamese Accounting Standards (the third course) with the following numbers and names: 1- Standard 17 – Income Tax; 2- Standard 22 - Disclosures in the Financial Statements of Banks and similar Financial Institutions; 3- Standard 23 – Events after the Balance Sheet date 4- Standard 27 - Interim Financial Reporting. 5- Standard 28 – Segment reporting 6- Standard 29 - Changes in Accounting Policies, Accounting Estimates and Errors Article 2. The six (6) Vietnamese Accounting Standards issued with this Decision are applicable to enterprises of all different national economic sectors. Article 3: This decision is effective in 15 days from its announcement in the Government Gazette. Specific accounting policies must base on the four accounting standards issued with this Decision to make necessary amendments and supplements. Article 4. Director of the Accounting Policy Department, Chief of the Office of the Ministry of .

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