Chng 35

SO SNH K TON VIT NAM V K TON QUC T (COMPARING BETWEEN VIETNAMESE ACCOUNTING AND INTERNATIONAL ACCOUNTING)
i tng chng: 1.Tng quan v H thng k ton Vit Nam v cc Chun mc k ton quc t (Overview of Vietnamese accounting system & International Accounting Standards) 2.Tng quan v s khc nhau gia VAS v IAS/IFRS (Overview of the differences between VAS & IAS/IFRS) 3.So snh bng cn i k ton theo IAS/IFRS v VAS (IAS/IFRS & VAS balance sheet compared) 4.So snh bo co kt qu theo IFRS v VAS (IFRS and IAS Income statement compared) 5.So snh bo co lu chuyn tin t theo IFRS v VAS (Comparing IFRS and VAS statement of cash flows) 6.So snh bn thuyt minh bo co ti chnh theo IFRS v VAS (Comparing IFRS v VAS notes to financial statements) 7.V d chuyn i bo co ti chnh t VAS sang IFRS (Example: converting financial statements from VAS to IFRS) *** 1. Tng quan v H thng k ton Vit Nam v cc chun mc k ton quc t (Overview of Vietnamese accounting system & international accounting standards) 1.1. H thng cc chun mc k ton quc t (IASs/IFRSs)

Xem chi tit mc 1.4 chng 2 cc h thng iu chnh cng tc k ton 1.1.1.S ra i ca IASs/IFRSs Cc chun mc k ton quc t (International accounting standards, IASs) c son tho bi Hi ng chun mc k ton quc t, IASB (International accounting standards board). IASB c thnh lp nm 1973 ti London hon thin v lm hi ha cc bo co ti chnh. IASB son tho cc IASs thng qua mt qu trnh quc t m chng lin quan n cc k ton chuyn nghip ton cu, nhng ngi lp v s dng cc bo co ti chnh, v cc c quan son tho cc chun mc quc gia. Cc chun mc mi ny c gi l cc chun mc bo co quc t (International financial reporting standards, IFRS) . IAS hay tn mi l IFRS tp trung vo vic a ra cc hng dn, yu cu trong cng vic lp v trnh by cc bo co ti chnh quc t. N khng i su vo k thut ghi chp N, C hay cc s k ton, cc chng t k ton.

1.1.2.Mc tiu ca IASB (Objective of the IASB) Cc mc tiu chnh ca IASB bao gm: (a) Pht trin, v li ch chung, mt b phn chun mc k ton ton cu c cht lng cao, c th hiu c, thc hin c m chng yu cu cc thng tin phi minh bch v c th so snh c trong mc ch chung ca cc bo co ti chnh. (b)y mnh vic s dng v p dng nghim tc cc chun mc ny (c) Lm vic ch ng vi cc c quan ban hnh cc chun mc quc t quc gia t c s nht tr cao trong cc chun mc k ton trn phm vi ton cu. 1.1.3. Cc t chc quc t nh hng ti IASs (Other international influences) C mt s t chc quc t c nh hng ti IASs nh: T chc quc t ca y ban chng khon, IOSCO (The international organisation of securities commissions), i din ca cc c quan th trng chng khon th gii. Lin on quc t cc k ton gia (IFAC), c thnh lp nm 1977, gm hn 100 t chc k ton chuyn nghip ca hn 80 quc gia trn th gii. Hi ng chu u EC (European commision)

1.1.4. Vic s dng IASs/IFRS trn th gii - Tt c cc cng ty nim yt cc nc thnh vin EU phi s dng IASs/IFRS trong cc bo co ti chnh hp nht t nm 2005 - Rt nhiu quc gia s dng h thng k ton quc t nh Singapore, HongKong, c, Newzeland, Anh. - Trong xu th ton cu ha th trng ti chnh ngy nay rt nhiu quc gia phi ci tin h thng thu ca h ph hp vi IASs/IFRS n mc s khc bit gn nh rt t nh Nht Bn, Hn Quc vi cc nc trong khu vc i Loan, Malaysia, Thailand. - Th trng chng khon, Newyork M chp nhn cc cng ty s dng IFRSs tuy nhin c yu cu thm bng iu ha so vi nguyn tc k ton M c tha nhn chung-US GAAP, n rt tng thch vi IFRSs nhng rt nhiu quy nh chi tit. 1.2. H thng ch k ton Vit Nam (Vietnamese accounting regime)

1.2.1. Tng quan vi h thng k ton Vit Nam (Overview of Vietnamese accounting system) H thng ch k ton Vit Nam theo gc chuyn gia ngnh bao gm (1) H thng ti khon k ton, (2) H thng bo co ti chnh, (3) H thng s k ton v (4) H thng chng t k ton.. V gc php lut, chng ta c (1) Lut k ton, (2) H thng cc chun mc k ton Vit Nam (VASs), (3) Cc thng t hng dn v (4) cc quyt inh ca b trng B Ti Chnh lin quan n cc quy inh v h thng k ton. 1.2.2. H thng cc chun mc k ton Vit Nam (VAS)

T nm 2001 n cui nm 2006 B Ti Chnh ban hnh 26 VASs v cc thng t hng dn cc chun mc. Cc VAS v c bn ging nh cc IAS v phn ln n c dch t cc IASs sau n c son tho ch k ton Vit Nam sa i, b sung, ct bt ph hp vi tnh hnh thc t ca Vit Nam. Tuy nhin iu ny lm cho tnh nht qun ca h thng VAS b hn ch nh phn tch phn di. Mt s hng dn chun mc cng nh cc ch k ton hin hnh cn mu thun vi mt s VAS. Trong chng ny chng ta s tho lun nhng im khc nhau quan trng gia h thng k ton Vit Nam (theo chun mc v thc t) v cc chun mc, thng l k ton quc t.

2.

Tng quan s khc nhau gia VAS v IAS/IFRS

(Overview of the differences between VAS & IAS/IFRS)

2.1. IAS khng bt buc v hnh thc (nh biu mu bo co thng nht, h thng ti khon k ton thng nht, hnh thc s k ton, mu cc chng t gc thng nht) Khc vi VAS, IAS mc d a ra rt chi tit cc nh ngha, phng php lm, cch trnh by v nhng thng tin bt buc phi trnh by trong bo co ti chnh nhng IAS cng nh hu ht cc nc khng bt buc tt c cc doanh nghip phi s dng chung cc biu mu bo co ti chnh ging nhau v cc cng ty c quy m, c im ngnh ngh kinh doanh rt khc nhau, nn h thng ti khon, cc h thng chng t, cc s sch thng nht v c bit l cc biu mu bo co ti chnh thng nht s khng p ng c yu cu a dng ca cc doanh nghip v cc nh u t. Ch k ton Vit Nam a ra h thng ti khon k ton thng nht, biu mu bo co ti chnh bt buc cho tt c cc doanh nghip p dng (hu ht cc quc gia trn th gii khng lm nh vy). Mt s t quc gia nh Php c h thng ti khon k ton thng nht nhng n mang tnh hng dn nhiu hn, tnh bt buc t hn. Theo ch k ton Vit Nam, vic cc cng ty m thm cc ti khon k ton cp 1. cp 2 ngoi h thng ti khon k ton thng nht cn phi xin php B Ti chnh. Mt s hip hi chuyn ngnh ca cc nc c th c mt h thng ti khon k ton thng nht, nhng n hon ton mang tnh hng dn m khng c tnh bt buc. V d Hip hi cc khch sn ca M v Canada a ra mt H thng ti khon k ton thng nht dnh cho cc khch sn ca M v Canada n mang tnh hng dn khng bt buc. Trn thc t l mt b cc bo co ti chnh, bo co qun tr v vic gii thch cc ch tiu ca cc bo co . Tm li nhng vn mang tnh hnh thc bn ngoi, ch k ton Vit Nam mang tnh bt buc rt cao. 2.2. IAS c b khung khi nim v tnh thng nht cao gia cc chun mc (Xem chi tit chng 6 B khung ca IASB v VAS). VAS cn nhiu vn cha r rng, thiu nhiu vn v c bit l cn mu thun gia cc chun mc. V d trong VAS 01 chun mc chung a ra yu cu ca k ton nh y ; Kp thi; C th so snh nhng trong cc chun mc khc v vic lp d phng gim gi hng tn kho, d phng gim gi chng khon, hay cc iu chnh li l phn ca nh u t trong cc cng ty lin kt, lin doanh v cc s kin pht sinh sau ngy ca bng cn i k ton li iu chnh vo cui nm. Ngha l cc bo co nin doanh nghip khng phi iu chnh cc vn trn.

Do vy nu cc s kin ny pht sinh trong cc k bo co gia nin , nhng khng ghi nhn trong bo co ny m i cho n cui nm. Tng t nh vy, theo VAS cc bo co ti chnh hp nht cng ch bt buc vo cui nm, trong cc bo co gia nin khng bt buc phi hp nht m ch cng b bo co ring ca cng ty m. Nm 2008 c tnh hung thc t pht sinh l Cng ty m VINASHINETRO c kt qu kinh doanh rt tt, nhng cng ty con 100% vn ca n l i Nam c kt qu kinh doanh v tnh hnh ti chnh rt xu. Theo VAS, trong nm tp on ny ch cng b cc bo co ti chnh gia nin ca cng ty m vi kt qu kinh doanh rt tt, gi c phiu ca tp on ny tng vn vt. Cui nm khi buc phi cng b bo co ti chnh hp nht vi kt qu kinh doanh rt km, gi c phiu ca tp on gim rt mnh. iu ny c ph hp vi nguyn tc nht qun, vi yu cu trung thc, y , kp thi v c a ra trong chun mc chung VAS 01? 2.3. S khc nhau v h thng ti khon ( Comparing between chart of accounts) C s khc nhau gia ch k ton Vit Nam v thng l quc t v h thng ti khon. Xem chi tit phn 2.2 Thit k mt h thng ti khon hiu qu chng 8 H thng thng tin k ton 2.3.1. H thng ti khon k ton thng nht c cn thit khng? (Is uniform chart of accounts necessary?) a.Theo IAS hay IFRS: IAS hay IFRS ch quy nh v bo co ti chnh, khng quy nh v h thng ti khon k ton v n l phng tin k ton p ng c u ra l cc bo co ti chnh. Theo thc t k ton quc t, doanh nghip t thit k h thng ti khon k ton t cc yu cu thng tin v yu cu cc bo co ti chnh v bo co qun tr (khng phi ch c yu cu ca bo co ti chnh), nh thit k phn tch v a ra mt h thng ti khan ph hp m n c th p ng c cc bo co ti chnh v bo co qun tr. Lu rng vic p ng yu cu ca cc bo co qun tr cn nhiu ti khon hn so vi yu cu ca cc bo co ti chnh theo lut nh. hu ht cc nc, khng c khi nim h thng ti khon k ton thng nht chung cho mt quc gia v mi cng ty c nhu cu thng tin, qun tr khc nhau nn cc cng ty t xy dng cho mnh l hp l nht. Cc hc gi k ton c kt kinh nghim, l thuyt qun tr v k ton a ra cc h thng ti khon c tnh hng dn cho cc cng ty v ging dy cc trng k ton. b.Theo ch k ton ca Vit Nam, B Ti chnh ban hnh mt h thng ti khon k ton thng nht dng chung cho cc doanh nghip. Tuy nhin cn phi hiu rng h thng ti khon ny ch p ng c vic lp cc bo co ti chnh thng thng cho cc nh u t nhng cha p ng c yu cu qun tr. C rt nhiu ngi cho rng mt h thng ti khon k ton thng nht trong mt quc gia l mt li ch ln v s thng nht chung gip cho vic dy, hc k ton cng nh vic s dng k ton trong cc cng ty d hn. Tuy nhin nhiu ngi cho rng vic dy v hc mt h thng ti khon k ton thng nht c nh s sn c th lm cho ngi hc thiu th ng v my mc khng theo bn cht ca giao dch. c.Bnh lun. Hu ht h thng o to k ton tin tin mang tnh ton cu trn th gii, o to theo bn cht ca giao dch v cc giao dch c qun tr v c bo co nh th no p ng yu cu ca cc nh u t, cc nh qun tr doanh nghip. H khnng c h

thng ti khon thng nht cho tt c cc doanh nghip. Cc giao dch c ghi nhn theo ng bn cht v tn gi ca chng. V d. cui k k ton, khi gi th trng c phiu m cng ty u t ngn hn b gim so vi gi vn, k ton ghi iu chnh theo gi th trng v ghi vo ti khon l cha thc hin t cc khon u t c phiu khng ghi vo ti khon chi ph ti chnh nh ca VAS. Hu ht nhng ngi c hc v/hoc lm theo cc h thng k ton quc t hay mang tnh thng l quc t (nh US GAAP) u cho rng H thng ti khon k ton thng nht ca Vit Nam ch nn mang tnh hng dn . Nu cng ty khng quan tm nhiu n h thng thng tin qun tr, c th s dng h thng ti khon thng nht. Nhng cng ty cn nhiu thng tin qun tr, h thng ti khon k ton thng nht ca Vit Nam khng p ng c. Cc cng ty phi xy dng li h thng ti khon k ton, nhng mt iu kh cho cc doanh nghip ny l h vn phi dng h thng ti khon k ton thng nht lm b khung. iu lm cho h thng ti khon k ton ca doanh nghip tr nn phc tp, rc ri hn rt nhiu v gy kh khn cho doanh nghip. Hin ti, cc cng ty mun c mt h thng ti khon hiu qu cn phi thit k ring cho mnh mt h thng ti khon da trn h thng ti khon thng nht v cc nhu cu thng tin qun tr ni b ca cng ty. H thng ti khon k ton phi p ng c yu cu ca khng nhng cc bo co ti chnh cho cc nh u t theo ch k ton Vit Nam m iu quan trng l cc bo co qun tr ni b ca cng ty. hiu su thm v mt h thng ti khon k ton c hiu qu cao, bn hy tham kho phn 1.4 v 2.2 chng 8 H thng thng tin k ton v phn ph lc ca chng 8 H thng ti khon cho bo co kt qu ca mt cng ty hng tiu dng nhanh. 2.3.2. Tn gi ca ti khon k ton - Theo thng l quc t tn gi ti khon chnh l tn gi ngn gn ca s d ti khon hay ch tiu cu qun l. V d qun l ti sn c nh chng ta cn thng tin nguyn gi TSC v khu hao ly k TSC. Trong ch k ton Vit Nam hin chng ta gi l hao mn TSC. Tn gi y ca n theo thng l quc t Khu hao ly k (Accumulated depreciation) - Khng nn ghp chung nhiu ch tiu khc nhau vo chung mt ti khon . Trong cng tc k ton, nhiu ti khon khng ng ngha vi phc tp v ngc li t ti khon khng phi l n gin. Theo thng l quc t cc ch tiu khc nhau phi c ghi chp v bo co ring bit khng nn gp chung nhiu mc c ni dung v ngha rt khc nhau vo trong mt ti khon. V d theo VAS, ti khan chi ph ti chnh bao gm rt nhiu khon mc c tnh cht khng ging nhau, c s khc nhau v qun tr nh chi ph li vay, l u t chng khon, l chnh lch t gi ngoi t, d phng gim gi u t chng khon. Theo thng l quc t, nhng ch tiu ny phi c ghi chp v bo co ring bit phc v cho vic qun tr, bi vy cc mc ny c tc thnh cc ti khon ring bit. Chi ph ti chnh theo thng l quc t ch bao gm chi ph li vay v cc chi ph gn lin vi vic vay tin. L do bn chng khon, l chnh lch t gi, l cha thc hin trn vic u t (do gi th trng gim, nhng cha bn c phiu ra, nn l ny cha thc hin) nhng khon ny c tch ra thnh cc ti khon ring bit khng nm trong chi ph ti chnh.

2.3.3. K thut ghi chp ti khon (Xem chi tit trong phn 4 chng 5 K ton doanh thu v doanh nghip thng mi) Theo thng l quc t. Cc ti khon c thit k sao cho s d cui k phn nh ng s tin cn phi ln bo co . V d trong vic qun tr doanh thu bn hng, cc doanh nghip cn thng tin sau qun tr v lp bo co ti chnh (cc s di ch l gi nh) Doanh thu gp (Gross Sales Revenue ) C s C 130.000 - Chit khu bn hng (Sales Discount) s d N - Hng bn tr li v gim gi (Sales Returns & Allowances) s d N = Doanh thu rng hay thun * (Net Sales Revenue) (* Doanh thu rng khng phi l mt ti khon ring vit) Bi vy s d cc ti khon Chit khu bn hng. Hng bn b tr li v hng bn gim gi cui k kha s c chuyn thng ghi N vo ti khon Xc nh kt qu, khng chuyn vo ti khon doanh thu. Ti khon doanh thu ch phn nh doanh thu gp. Bt ton kha s cc ti khon ny nh sau: N 911 Xc nh kt qu (Income summary ) C 521 Chit khu hng bn (Sales Discounts) 10.000 4.000 - 4.000 -6.000 120.000

C 531/532 Hng bn b tr li v gim gi (Sales returned & allowances) 6.000 Nh vy ti khon xc nh kt qu thc th l mt bn tm lc kt qu (Income Statement) n c doanh thu gp, cc khon khu tr doanh thu v do vy ta tnh ra c doanh thu rng. Theo ch k ton Vit Nam, phn h thng ti khon k ton thng nht . S d cc ti khon chit khu v gim gi, cui k c kt chuyn trc tip ghi N TK Doanh thu ghi gim doanh thu. Nh vy s d ti khon doanh thu l s tin doanh thu rng ch khng phi l doanh thu gp . Bo co kt qu kinh doanh cn trnh by doanh thu gp v c cc khon gim tr doanh thu, lc k ton vin li phi cn mt s k thut ly s d cc ti khon ny trc khi n c chuyn vo ti khon doanh thu. 2.4. C c ghi nhiu N i ng vi nhiu C trong cng mt nh khon k ton? - Thng l quc t: Cho php nhiu N i ng vi nhiu C trong cng mt nh khon, tuy nhin khng nn lm dng vic ghi nhiu N i ng vi nhiu C mt i tnh r rng ca k ton. Khi nim ghi s ci mt ti khon, phi c ti khon i ng cho mi mt nghip v kinh t (nh thng l ca Vit Nam) l khng cn thit v khng th lm c. Cc phn mm k ton ni ting v thng l quc t u vit theo nguyn tc cho php nhiu N i ng vi nhiu C. Vic cho php ghi nhiu N i ng vi nhiu C lm cho vic ghi s k ton tr nn n gin v trong mt s tnh hung n phn nh ng bn cht ca giao dch hn l phi tch ra thnh nhiu nh khon k ton khc nhau ch gii quyt quan nim khng ghi nhiu N i ng vi nhiu C. V d v bng lng cui thng, cng ty thng kim sot chi ph nhn cng theo (1) Bn cht cc khon mc thuc chi ph nhn cng nh (a) Lng nhn vin, (b) Lng ngoi gi, (c) Chi ph bo him x hi, (d) Bo

him y t v (2) theo tng phng ban hay khi v d (a) Nhn cng trc tip (b) Khi bn hng (c) Khi qun l cng ty (d) Khi qun l sn xut. (3) Theo cng n phi tr, cng ty s qun l theo (a) Lng phi tr, (b) Thu thu nhp c nhn phi tr, (c) Bo him x hi phi np, (d) Bo him y t phi np, (e) Bo him tht nghip phi np. V d v ghi chp bng lng theo thng l quc t c tho lun chi tit trong mc 5.7 chng 15: N ngn hn v chi ph lng. y chng ta ch a ra mt v d cho bt ton k ton lin quan n chi ph lng cho b phn, BHXH, BHYT, BH tht nghip thuc trch nhim ngi lao ng hng thng c th c ghi nh sau: N 6211 Lng- Chi ph bn hng (Salary-Selling Expense) N 6421 Lng Chi ph QLDN (Salary-General & Admin.Expense) N 6271 Lng- Chi ph sn xut chung (Salary-Factory Overhead) N 622 Lng- CP nhn cng trc tip (Salary- Direct Labour Cost) N 6411 Ngoi gi- Chi ph bn hng (Overtime- Selling Expense) N 6421 Ngoi gi- CP QLDN (Overtime-General & Adm. Expense) N 6271 Ngoi gi-CPSX chung (Overtime-Factory Overhead) N 622 Ngoi gi-CPNC trc tip (Overtime-Direct Labour Cost) C 3335 Thu thu nhp c nhn phi np (Employee Income Tax payable) C 3383 BHXH phi np (Social Insurance Payable) 5% C 3384 BHYT phi np (Health Insurance Payable) 1% C 338X BH tht nghip phi np (Unemployment Insurance Payable) C 3341 Lng phi tr cho cng nhn vin (Employment Payable) 17.200 22.200 14.700 20.000 914 752 551 1.154 695 3.425 685 685 71.981

- Thng l k ton Vit Nam: Theo cc ti liu nguyn l k ton chnh thng ca Vit Nam t nhng nm xa xa (Do Trng i hc Ti chnh K ton thuc B Ti chnh v cc trng i hc khc v dy v k ton xut bn) a ra cc nguyn tc ghi chp ti khon l khng c ghi nhiu N i ng vi nhiu C trong mt nh khon k ton . Cho n nay chng ti khng tm thy mt vn bn php l no cm ghi nhiu N i ng vi nhiu C. Mt khc trong cc vn bn ch k ton hin hnh do B Ti chnh ban hnh c nhiu nh khon c nhiu N i ng vi nhiu C trong cng mt nh khon. iu c hiu l ch k ton hin hnh ca Vit Nam cho php ghi nhiu N i ng vi nhiu C trong mt nh khon. Tuy nhin do thi quen t nhng nguyn tc ghi chp k ton trc y, nn trn thc th rt nhiu cng ty cng nguyn tc khng ghi nhiu N i ng vi nhiu C trong cng mt nh khon, m ch ghi mt N i ng vi nhiu C hoc ngc li mt C i ng vi nhiu N. Hu ht cc phn mm k ton ca Vit Nam ca Vit Nam cng c vit theo nguyn l . Tuy nhin cng cn ni rng rt nhiu cng ty nc ngoi ti Vit Nam vn ghi nhiu N i ng vi nhiu C trong cng mt nh khon nh thng l quc t. iu khng lm gim i tnh r rng ca k ton v n c chng t gc i km theo chng minh. 2.5. So snh h thng s k ton theo thc t k ton quc t v Vit Nam

(Accounting books of international & Vietnamese practices compared) IAS hay IFRS ch quy nh v cc bo co ti chnh, khng quy nh v h thng s k ton (cng nh h thng ti khon v h thng chng t k ton) v n l phng tin k ton p ng c u ra l cc bo co ti chnh. Cc phng tin ny rt a dng v phong ph nn khng th quy nh thng nht, cc doanh nghip thng hc hi cc thc t k ton tt nht p dng mt cch hiu qu vo tnh hnh thc t ca doanh nghip mnh. Cng vic c kt thc t k ton tt nht thng l cc hc gi k ton. H thng cc s k ton theo thng l quc t c trnh by chi tit chng 8 H thng thng tin k ton (Accounting information system). Mt h thng s k ton lm bng tay hiu qu thng gm cc s nht k nh sau: (1) S Nht k bn hng (The Sales Journal) (2) S Nht k thu tin (The Cash Receipt Journal) (3) S Nht k mua (The Purchase Journal) (4) S Nht k chi tin (The Cash Payment Journal) (5) S Nht k chung (The General Journal) (6) S ci v s ph hay s chi tit (General & subsidiary ledger) c tt c cc hnh thc s k ton H thng k ton my thng b tr cc module v c bn ging nh h thng k ton trnh by chng 8 Trong ch k ton Vit Nam, phn s sch c trnh by 5 hnh thc s k ton l (1) Chng t ghi s, (2) Nht k chung, (3) Nht k s ci v (4) Nht k chng t v (5) k ton trn my vi tnh. Trong ch ch a ra mt cch ngn gn khng c v d hng dn do vy kh c th thc hin theo. Tc gi thit ngh phn quy nh v s sch ch mang tnh hng dn khng nn bt buc.

3. So snh bng cn i k ton theo IFRS v VAS

(IFRS & VAS balance sheet compared) Bng cn i k ton (BCKT) l mt bo co ti chnh quan trng phn nh tnh hnh ti chnh ca mt doanh nghip ti mt thi im c th. Chng ta hy so snh mt s cc khon mc ln c nh hng n BCKT theo IAS/IFRS v VAS. Bn tri trnh by khon mc theo IAS v thc t k ton quc t, bn phi theo VAS v thc t k ton Vit Nam 3.1. Tin (Cash) IAS: Ghi nhn ngay khi pht sinh thu chi tin, khi ph duyt sc. Doanh nghip khng ph thuc vo ngn hng. Cui k, k ton phi lp bng iu ha, i chiu gia s d tin theo s k ton ca cng ty vo theo s d ca ngn hng. 3.2. Khon phi thu thng mi VAS: Ghi nhn cn c vo giy bo N, bo C ca ngn hng. Doanh nghip hon ton ph thuc vo vic ghi chp ca ngn hng. Nh vy khi ngn hng c ghi sai st, nhm ln doanh nghip vn phi theo.

(Trade account receviables/ Accounts receiveable) IAS: Tch bit gia cc khon phi thu kinh doanh, thng mi (t bn hng, hng ha, dch v) v cc khon phi thu do bn TSC hay cc khon phi thu khc nh bn c phiu. V cc dng tin t hot ng kinh doanh nh mua bn hng ha phi c tc bit vi dng tin t cc hot ng u t nh mua bn TSC, ti sn ti chnh. (Xem phn bo co lu chuyn tin t) VAS: Khng c s tch bit gia cc khon phi thu kinh doanh (do bn hng ha) vi cc khon phi thu t vic bn ti sn c nh. iu ny lm cho ngi c bo co ti chnh khng nhn c cc thng tin ng, n nh hng n vic lp bo co lu chuyn tin t, dng tin t hot ng kinh doanh c th ln ln vi dng tin u t

3.3. Hng tn kho (Inventories) a-IAS 02: Khng cho php s dng phng php LIFO, mc tiu gim thiu s la chn ca cc doanh nghip do vy cc nh u t s d so snh cc bo co ti chnh do t c s la chn gia cc phong php FIFO, bnh qun, gi ch danh b- Tnh gi thnh sn phm sn xut Thng s dng phng php gi thnh thng thng (Normanl costing): Nguyn liu trc tip v nhn cng trc tip tnh theo thc t (khng qu nh mc cho php), nhng chi ph sn xut chung c phn b theo mc hot ng bnh thng (normal) (Theo mc hot ng c trnh by trong ngn sch cp nht nht). Ga thnh sn phm s n nh gia cc k (mt c s quan trng nh gi bn), bt chp lng sn xut gia cc k c th khc nhau ln c-Chi ph nhn cng trc tip cng ng thi l bin ph nhn cng trc tip thng tin c ngha hn trong qun tr. Chi ph nhn cng trc tip s bin i theo sn lng sn xut. Do vy theo thng l quc t, chi ph nhn cng trc tip thng ch bao a-VAS 02:Cho php s dng LIFO US GAAP cng chp nhn LIFO do lch s nhiu cng ty M s dng LIFO. Cc bo co ti chnh s dng cc phng php khc nhau c th a ra kt qu rt khc nhau b- VAS yu cu tnh gi thnh theo phng php thng thng. Tuy nhin do vic hng dn cha y , r rng cng nh cc thng l t trc n nay v gio dc trong cc trng i hc, nn hu ht cc doanh nghip vn tnh theo gi thnh thc t . S thc t v nguyn liu trc tip, nhn cng trc tip v chi ph sn xut chung. Chi ph sn xut chung phn b cho sn phm cha tnh theo mc hot ng bnh thng ca doanh nghip nh VAS quy nh. Phn b chi ph sn xut chung theo thc t pht sinh c th lm cho gi thnh sn phm bin ng gia cc k (thng) (Hu ht cc doanh nghip c tnh thi v) v lm cho vic s dng gi thnh sn phm cho vic nh gi bn v cho vic quyt nh qun tr cng b hn ch.

gm tin lng, tin cng ca cng nhn trc tip v cc khon tin gn lin vi gi lao ng trc tip c th nh tin cm gia ca, tin ngoi gi h s 1. N khng bao gm cc khon tin i theo ngi lao ng trc tip nh chi ph bo him x hi, bo him y t, cng on ph, ng phc, bo h lao ng. Tin ngoi gi h s chnh lch ln hn 1 c tnh l chi ph lao ng gin tip d- D phng gim gi hng tn kho c lp vo ngy ca bng cn i k ton . Tt c cc bo co tm thi hng thng, qu phi c lp d phng. Cc nh u t cn c bit cc thng tin ng v tnh hnh ti chnh ca doanh nghip vo bt c bo co tm thi (thng, qu) no ch khng i vo bo co ti chnh cui nm

c- Chi ph nhn cng trc tip l tin lng v tt c cc chi ph cho ngi lao ng trc tip sn xut. N bao gm c cc khon ngoi lng nh bo him x hi, bo him y t, chi ph cng on. Tr trong cng ty xy dng, tnh ging nh IAS d- Lp d phng gim gi hng tn kho vo cui nm. Cc doanh nghip khng bt buc phi lp d phng gim gi hng tn kho trong cc bo co ti chnh tm thi hng thng, qu. Cc bo co ti chnh tm thi c th khng phn nh ng tnh hnh ti chnh ca doanh nghip

e- Gi thnh cc ti sn sinh vt v sn phm nng nghip (Cost of biological assets, agricultural produce) (Xem chi tit phn 2.2.6 chng 11 Hng tn kho) Theo IAS 41. Cc sn phm nng nghip v Theo VAS, N c ghi theo gi gc hay chi ti sn sinh vt c ghi theo gi tr hp l ph ban u. Khng theo gi tr hp l tr chi tr i chi ph im bn hng c tnh . Tr ph im bn hng nh IAS 41 khi gi tr hp l khng xc nh c mt cch ng tin cy,s s dng phng php gi gc 3.4. u t c phn di 20% vo cng ty u t (Share Investment in investee less than 20% of investee ordinary shares) 3.4.1. C phiu thng mi ngn hn (Trading securities) (Chi tit xem phn 2.1.3 chng 20 K ton cc khon u t) IAS: Ban u ghi khon u t theo gi ph, cui k ghi gi tr u t theo gi th trng. Chnh lch gia gi th trng v gi ghi s trc s ghi vo li l cha thc hin (Unrealised gain/loss) VAS: Ghi nhn theo gi gc: Cui k nu gi th trng xung thp hn gi gc, lp khon d phng ghi vo chi ph ti chnh. Sang k tip theo nu gi c phiu ln li, iu chnh khon d phng, ghi vo thu nhp ti chnh. V d: Ga vn u t 8 t , gi hp l (th Theo v d bn, VAS lp BCTC: trng) cui k l 7,3 t . IFRSs s bo co Bng cn i k ton (Balance Sheet) T nh sau: u t c phiu ngn hn/ Short-t.I.) 8,0

10

Bng cn i k ton (Balance Sheet) T Tr d phng gim gi (Allowance) Ga tr thun u t c phiu TM Bo co kt qu kinh doanh (T ) L cha thc hin (Unrealised loss) 0,7 7,3

0,7

Ga tr thun u t c phiu ngn hn 7,3 Bo co kt qu kinh doanh (T ) Chi ph ti chnh (Financial Expense) 0,7

3.4.2. u t chng khon sn sng- -bn (Available-for-sale investments) (Tham kho chi tit phn 3 chng 20 K ton cc khon u t) (1)Nhn c tc bng c phiu. Theo IAS Khng ghi nhn thu nhp c tc v thc cht ch l s chia nh c phiu. Nh u t s ghi mt bt ton ghi nh (memorandum entry) trong s k ton chi ra s c phiu mi nm gi trong ln v n gi gc u t gim xung, tng gi vn khng thay i VAS: Ghi vo thu nhp ti chnh (VAS khng quy nh ghi theo gi no, trn thc t cc cng ty ghi theo mnh gi). VAS cn sm sa li iu ny theo IAS, v thc cht y khng phi l mt khon thu nhp ti chnh. Khi gi tham chiu trn th trng chng khon s gim tng ng vi t tr c tc hay chia tch.

(2) Ghi nhn ban u v iu chnh cc khon u t di hn (Initial recoginition & adjusting the available-for-sale investments) (Xem chi tit mc 3.1.3 chng 20 K ton cc khon u t) IAS: u t ban u c ghi theo gi vn, cui k iu chnh khon u t v gi th trng (Allowance to adjust investment to market/ Valuation allowance) v ghi tng (nu gi cao hn so vi gi c) hoc gim vn ch s hu trn BCKT nhng khng trnh by trn bo co kt qu kinh doanh. VAS: Ghi u t di hn v ngn hn ging nhau. Ban u ghi theo gi vn, cui k k ton iu chnh nu gi th trng xung thp hn gi vn, k ton ghi vo chi ph ti chnh.

-Nu gi c phiu ln cao hn gi mua , k ton khng ghi iu chnh. Bng cn i k ton vn ghi khon u t theogi vn, khng V d: Ga mua c phiu l 80.000 /CP, ghi li hay tng vn ch s hu. cui k gi th trng l 73.000/CP, Cng ty Cho v d bn IAS:VAS s ghi bt ton d u tin s ghi nhn gi mua l 80.000/CP, phng gim gi chng khon: cui k ghi nhn vic iu chnh (80.000N 635 Chi ph ti chnh 73.000): (Finance Expense) 7.000 N L cha thc hin v u t (Unrealised loss on investment) 7.000 C 229 D phng gim gi u t di hn to write-down Long-term C iu chnh u t v gi th trng (Allowance (Allowance to adjust investment to market) investment) 7.000 7000 Trnh by bo co ti chnh nh sau: Khon l ny ghi gim vn CSH trn Bng cn i k ton (Balance Sheet)

11

BCKT (khng ghi vo BC kt qu). Trnh u t c phiu di hn (Long-t l.) 80.000 by bo co ti chnh nh sau: Tr d phng gim gi (Allowance) 7000 Bng cn i k ton (Balance Sheet) Ga tr thun t u t c phiu di hn 73.000 Ti sn (Assets) Ti sn di hn (Non-current assets) u t di hn khc, gi th trng 73.000 Vn ch s hu/Equity Vn gp/Share Capital Li lu gi/ Retained earning Li (l) cha thc hin t u t (Unrealised loss on investment) (7.000) xxx xxx Bo co kt qu KD (Income Statement) Chi ph ti chnh (Finance Expense) 7.000 Khon 7.000 ny trnh by trn BC kt qu, khng trnh by tng gim vn CSH trn BCKT

3.4.3. u t tri phiu (Investment in bonds), tri phiu gi cho n hn (Bonds held-tomaturity). (Chi tit xem mc 4 chng 20 K ton cc khan u t) IAS 18: Bo co theo gi vn chit khu (Amortised cost). V d: u t tri phiu c mnh gi l 100.000$ k hn 5 nm, t l li cung phiu l 11%/nm (hay 5,5%/na nm). T l li sut th trng ngy pht hnh l 12%/nm hay 6%/na nm. V cng ty pht hnh tri phiu ch tr vi li vay theo t l cung phiu 11%/nm, do vy h phi bn vi gi c chit khu (discount). Mc d cc tri phiu c mnh gi l 100.000S nhng nh u t ch tr cho nh pht hnh 96.320. Li tin vay cho s tin vay 96.320 c tnh di hai hnh thc-10 ln thu tin li vy nh k 6 hng 5.500$ (=5.5%x100.000S), cng vi s tin chit khu c khu hao (3.680S khi n hn). Cng ty u t tri phiu s khu hao khon chit khu ny. Khon chit khu ny c s dng to nn s khc bit gia t l li trn cung phiu 11% v t l li th trng 12%. Khu Theo VAS 14, on 26 Doanh thu tin li bao gm s phn b cc khon chit khu, ph tri, cc khon li nhn trc hoc cc khon chnh lch nhn trc hoc cc khon chnh lch gia gi tr ghi s ban u ca cng c n v gi tr cu n khi o hn Nh vy VAS 14 ging nh IAS 18 nh v d trnh by bn IAS 18. Tuy nhin c l do thc t nh v d IAS 41 cha pht sinh nhiu Vit Nam, n gin, Thng t 89/2002/TT-BTC ngy 09/10/2002 hng dn VAS v trong ch ti khon k ton phn ti khon u t ti sn khc hng dn cc khon u t tri phiu c ghi nhn v Bo co theo gi vn (cost) Cho v d bn IAS, VAS s ghi nh sau: N 228 u t tri phiu (Investment in bonds) 96.320

12

hao mt khon chit khu lm tng thu nhp tin li cho vay ca nh u t

C 112 Tin gi ngn hng (Cash at bank)

96.320

K ton cho vic mua tri phiu c chit Tin li vy thu c nm u l 5.500 c khu, mnh gi 100.000 nhng nh u t ghi vo thu nhp, khng c s tin chit khu ch phi tr cho nh pht hnh 96.320S khu hao, bt ton cui nm 1 nh sau: N 228 u t tri phiu 96.320 N 112 Tin gi NH 5.500 (Investment in bonds) C 112 Tin gi ngn hng (Cash at Bank) 96.320 (Cash at bank) C 515 Thu nhp li sut 5.500

Bo co ti chnh cui nm 1 ca khon u t Cui k 1, nhn tin li sut, tnh s chit v tri phiu: khu khu hao (amortised discount on Bng cn i k ton (Balance Sheet) bonds) ghi tng ga tr u t 279S u t tri phiu 96.320S N 112 tin gi NH (Cash at Bank) 5.500 Bo co kt qu (Income Statement) N 228 u t tri phiu 279 u t tri phiu: 5.500S (Investment in Bonds) Vi cch ghi trong hng dn ca VAS n C 515 Thu nhp li sut (Interest Rev.) gin, nhng khng phn nh chnh xc kt 5.779 qu v tnh hnh ti chnh ca doanh Bo co ti chnh cui k 1 nh sau: nghip c khon u t tri phiu pht hnh c chit khu hay c khon thng/ph tri Bng cn i k ton (Balance Sheet) u t tri phiu 96.320+279= 96.599S Bo co kt qu (Income Statement) Li u t tri phiu: 5.779 3.4.4 u t vo cng ty lin kt (Investment in associtats) (T 20-50% vn ch s hu, cng ty c u t). Xem phn 3.2 chng 28 u t vo cng ty lin kt, lin doanh Hn na hng dn ny cn mu thun vi chnh VAS 14 nh cp trm

13

IAS 28:Dng phng php vn ch s VAS 07: Yu cu dng phng php vn hu (Equity method) ch s hu (Equity method) (ging nh IAS nhng ch cui nm mi iu chnh phn li -u tin ghi theo gi vn hoc l ca nh u t trong cng ty c u -Sau iu chnh khon u t theo phn t (thay v phi iu chnh ngay khi khon ti ti sn thun (hoc li/l) c hng tng sn thun hay li l c hng nh IAS). Bo ng vi phn gp vn. Ghi ti thi im co qu cng ty c th dng phng php gi cng ty u t c hng (c thng tin v gc v trn thc t nhiu cng ty dng li/l thun ca cng ty lin kt), khng i phng php gi gc (cost method) cho bo n bo co nm. co cui nin . Cho v d bn, VAS k ton V d u t vo cng ty lin kt, t u theo phng php gi gc (cho bo co qu) ghi nh sau: t ban u n vic iu chnh cui k: 1.u t vo cng ty lin kt 10t N 223 u t vo cng ty lin kt 10 C 112 Tin gi ngn hng 10 1.u t vo cng ty lin kt 10t N 223 u t vo Cty lin kt C 112 Tin gi ngn hng 10 10

2. Nhn c tc t cng ty lin kt 1,5 t N 112 Tin gi ngn hng 1,5 1,5

2. Nhn c tc t cng ty lin kt 1,5 t N 112 Tin gi ngn hng 1,5

C 515x Li t u t C.ty lin kt

C 515X Li t u t Cty lin kt 1,5 3.Khng ghi nhn phn li c hng (nhng cha chia) t cng ty lin kt. Dn n khon u t trn bng cn i k ton, v khon li trn bo co kt qu khng bao gm phn li c hng ca nh u t trong cng ty lin kt (1,65t) Bo co ti chnh (qu) s trnh by: Bng cn i k ton (Balance sheet) - Khon u t vo cng ty lin kt Bo co kt qu (Income Statement) - Li u t vo cng ty lin kt 1,5 t (VAS cn phi iu chnh ging nh IAS 28) 10t

3.Cui nm ghi phn li cng ty lin kt thuc phn ca nh u t sau khi tr i phn c tc nhn (tng li c hng 3,15 t tr (-) c tc 1,5t = 1,65 t, ghi: N 223 u t vo C.ty lin kt 1,65 C 515X Li t C.ty lin kt 1,65

Bo co ti chnh trnh by nh sau: Bng cn i k ton (Balance Sheet) -Khon u t vo cng ty lin kt 11,65 t Bo co kt qu (Income Statement) -Li u t vo cng ty lin kt 3,15 t

3.4.5. u t vo lin doanh. Bo co ti chnh hp nht ca bn gp vn lin doanh (Consolided Financial Statement of a venture) Xem chi tit phn 8.2 chng 28 u t vo cng ty lin kt, lin doanh -Theo VAS 08, Nu bn gp vn lin doanh lp bo co ti chnh hp nht th trong bo co ti chnh hp nht phi bo co phn vn gp ca mnh vo c s kinh doanh c ng kim sot theo phng php vn ch s hu.(Nh cp phn u t vo cng ty lin kt)

14

-Theo IAS 31 yu cu c li ch trong cc cng ty lin doanh ng kim sot c k ton theo phng php hp php tng ng (Proportionate consolidate) hoc phng php vn ch s hu (Equity method). Phng php hp nht tng ng c a thch hn. Phng php hp nht tng ng khc vi hp nht thng thng ch ch phn ti sn, n phi tr, thu nhp v chi ph thuc s hu tp on l c a vo trong ti khon bo co. N khng c li ch ti thiu (minority interests) C hai cch khc nhau trong phng php hp nht tng ng c th s dng. (a). Tng hp trn c s tng dng (combine on a line-by-line basic) phn thuc bn gp vn ca cc ti sn, n phi tr, doanh thu, chi ph ca cng ty lin doanh ng kim sot vi cc mc tng t trong bo co ti chnh hp nht bn gp vn. (b). Bao gm trong cc bo co ti chnh hp nht ca bn gp vn cc dng mc ring bit (separate line items) cho phn ca bn gp vn ca cc ti sn, n phi tr, doanh thu v chi ph ca cng ty lin doanh ng kim sot V d hp nht tng ng (Example of proportionate consolidation) Bo co ti chnh tm tt ca Cng ty Bnh Minh, cc cng ty con v cng ty lin doanh Nam Sao ca n c cho nh trong bng minh ha di. Cng ty Bnh Minh mua 50% vn ch s hu trong cng ty lin doanh Nam Sao 3 nm v trc, khi li lu gi ca n l 20 t. BNG CN I K TON TM TT (Summarised Balance Sheets) n v tnh : T ng
Cng ty m & C.ty con Ti sn ngn hn (Current assets) Ti sn di hn hu hnh (Tangible non-current assets) u t vo cng ty lin doanh (Investment in Joint Venture) Cho cng ty lin doanh vay (Loan to Joint Venture) Tng ti sn/ Total assets Vay cng ty M (Loan from Parent Co) Vn c phn ph thng (Share Capital) Li lu gi (Retained Earning/Reserves) Tng ngun vn (Liabilities & Equity) 240 130 370 100 195 65 10 370 190 10 100 80 190 Cng ty lin doanh 40 150

BO CO KT QU KINH DOANH TM TT

15

(Summarised Income Statement) n v tnh: T ng

Cng ty m & C.ty con Li trc thu (Profits before tax) Thu TNDN (Profit Tax) Li thun sau thu (Net Profit aftert tax) C tc ngh (Proposed dividends) Li lu gi mang sang k ti (R.Earning carried forward) 90,0 22,5 67,5 30,0 37,5 Cng ty lin kt 60,0 15,0 45,0 20,0 25,0

Cng ty m Bnh Minh ghi C cho s c tc phi thu t lin doanh Nam Sao. Yu cu: Lp cc bng cn i k ton hp nht tm lc theo c hai cch ca hp nht tng ng theo ngh ca IAS 31, v bo co kt qu kinh doanh hp nht. Li gii: Trc tin chng ta tnh li th thng mi v li lu gi tp on nh sau:
1) Li th thng mi Vn c phn ph thng (Share capital) Li lu gi vo ngy mua (Pre-acquisition retained earning) Vn v li lu gi ca cng ty lin doanh (100+20) Phn ti sn thun thuc tp on (50% x120) Ga mua gc (Cost of investment) Li th thng mi t vic mua (Goodwill/Premium on acquisition) T ng 100 20 120 60 65 5 n v tnh: T ng Cng ty m & C.ty con 2) Li lu gi (Retained earning or reserves) Theo d liu bi ra (Per question Trc khi mua (Pre-acquisition) Sau khi mua (Post-acquisition) Phn ca tp on trong khi lin kt (Group share) (50%x60) Li lu gi tp on (Group retained earning/Reserves) 30 160 130 80 (20) 60 Cng ty lin doanh

3) Bng cn i k ton theo hnh thc tng dng (Line-by-line format ) Cng ty Bnh Minh

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BNG CN I K TON HP NHT (CONSOLIDATED BALANCE SHEET)

Ngy 31/12/2009 Ti sn di hn (Current assets) (100+50%x40) Ti sn hu hnh (Tangible assets) (195+50%x150) Li th thng mi (Goodwill) (xem bng tnh 1) Cho cng ty lin doanh vay (Loan to Joint Venture) (10 x 50%) Tng ti sn (Total Assets) Vay cng ty M (Loan from Parent Co) Vn c phn ph thnng (Ordinary share) (Ch ca cng ty m) Li lu gi (Retained earning) (Xem phn tnh 2) Tng ngun vn (Total liabilities & Equitity) 240 160 400 n v tnh: T ng 120 270 5 5 400

*Lu : Phn cho lin doanh vay c tnh t l ca bn gp vn 50% x10= 5 t 4)Phng php tng dng ring bit (Separate line method) Cng ty Bnh Minh BNG CN I K TON HP NHT (Consolidated Balance Sheet)
Ngy 31/12/2009 Ti sn ngn hn (Current assets) (100+50% x 40) Tp on (Group) Lin doanh (Joint Venture) (50%x40) Ti sn di hn hu hnh (195+50%x150) Tp on (Group) Lin doanh (Joint Venture) (50%x150) Li th thng mi (Goodwill) (Xem bng tnh 1) Cho cng ty lin doanh vay (Loan to Joint Venture) (10x50%) Tng ti sn (Total assets) Vay cng ty M (Loan from parent Co) Vn c phn ph thng (Share Capital) (Ch cng ty m) Li lu gi (Retained earning) (Xem phn tnh 2) Tng ngun vn (Total Liabilities & Equity) 240 160 400 195 75 5 5 400 100 20 n v tnh: T ng 120

Bo co kt qu hp nht theo cch tng dng mt (Line-by-line method) Cng ty Bnh Minh BO CO KT QU KINH DOANH HP NHT-TM TT

17

(SUMMARISED INCOME STATEMENT)

Nm kt thc ngy 31/12/2009 Li trc thu (Profits before tax) (90=50%x15) Thu TNDN (Profit Tax) (22,5+50%x15) Li thun sau thu (Net profit after tax) (120-30) C tc ngh (Proposed dividends) (30+50%x20) Li lu gi mang sang (R.earning carried forward) (90-40) n v tnh: T ng 120 30 90 (40) 50

Tranh lun v phng php ny l vic cng cc khon mc c kim sot vi cc khon mc ng kim sot c th lm cho ngi c hiu nhm (misleading). N cng c th to ra cho ngi c cm gic rng bn gp vn lin doanh c nh hng ng k i vi cng ty lin doanh ch khng phi ch n thun l lin kt ng kim sot. 3.5 Ti sn c nh hu hnh (Property, plant & Equipment). Xem chi tit phn 2.3 chong 13 TSC hu hnh v bt ng sn u t 3.5.1. Xc nh gi tr sau ghi nhn ban u (Measurement subsequent to initial recognition) a- VAS 03 ch cho php ghi nhn v bo co theo gi gc (at cost) b- IAS 16 cho php hai cch k ton (a) ghi nhn ti sn theo gi gc (cost) hoc 9b) nh gi li theo gi tr hp l (fair value) (a) M hnh gi gc (Cost). Ti sn c ghi s theo gi gc ca n tr i khu hao ly k v cc khon l gim gi tr ly k (b) M hnh nh gi li (Revaluation model) . Ti sn c ghi theo s tin nh gi li. Theo s tin nh gi li (revalue amount) l gi tr hp l (fair value) ti ngy nh gi li tr i khu hao ly k v cc khon l gim gi tr ly k. IAS 16 yu cu m hnh nh gi li ti sn ch c s dng nu gi tr hp l cu ti sn c th o lng c mt cch ng tin cy (be measured reliably) - Mt iu rt quan trng l khi mt khon mc ca TSC c nh gi li, tt c loi ti sn c nh loi phi c nh gi li . (IAS phn loi ti sn di hn hu hnh nh sau: 1.t, 2.t v vt kin trc, 3.my mc, 4.tu thy, 5.my bay, 6.xe c, 7.bn gh dng c ln, 8.thit b vn phng - Khi s dng m hnh nh gi li ti sn, trong phn thuyt minh bo co ti chnh phi trnh by r cc gi nh trong vic nh gi v c bit l vn phi trnh by gi tr gc ca ti sn (khng nh gi li). Nh vy nh u t vn bit c gi tr gc ( tr khu hao ly k) v gi tr hp l. 3.5.2. K ton nh gi li TSC, tng gi tr, ghi tng vn ch s hu: N 211 Ti sn c nh 5.000.000 5.000.000

C 412 Thng d vn do nh gi li TS

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Lu rng thng d vn do nh gi li ti sn (revaluation surplus) l mt phn nm trong vn ch s hu, k ton ghi vo li trn bo co kt qu. Tr khi n iu chnh vic ghi gim trc y ghi vo s, th nay c ghi vo li b vo phn l trc y ghi. 3.5.3. nh gi li ti sn v khu hao (Revaluation & depreciation) Ph Cng mua ta nh 20 t vo u nm 2005. i phc v c tnh l 20 nm. Ngy 01/01/2009 n c nh gi li l 30 t . i phc v cn li ca n c tnh vn l 20 nm. Hy ghi vic nh gi li v khu hao nh t nm 2009 (Theo IAS) Gii: Ngy 01/01/2009, gi tr ghi s ca ta nh l 20 (4 x 20 : 20)= 16 t. Cho vic nh gi li, k ton ghi: N 211 Ta nh (Building = 30-16) 14 t 14 t

C 412X Thng d nh gi li ti sn (Revaluation Surplus)

Khu hao cho cc nm cn li l 30 t : 20 nm = 1,5 t/nm, so vi khu hao theo gi gc (20 : 20), do vy mi nm 0,5 t c i x nh l phn thng d c thc hin: N 412X Thng d nh gi li ti sn (Revaluation Surplus) C 4212 Li cha phn phi (Retained earning) 0,5 t 0,5 t

Vic ny ch l s dch chuyn trong vn ch s hu, ghi gim thng d nh gi li ti sn v ghi tng li cha phn phi thi. Lu rng, vic chia c tc cho cc c ng ch c th c thc hin trong phm vi cc khon li cha phn phi. Khon thng d do nh gi li ti sn khng c dng chia c tc cho cc c ng. 3.5.4. K ton cc khon cho tng ca chnh ph (Accounting treatment of government grant) (Xem chi tit phn 2.4.4 chng 13 TSC v Bt dng sn u t) IAS 20: Yu cu cc khon cho tng c ghi nhn theo phng php thu nhp (income approach), cc khon cho tng c ghi nhn nh mt khon thu nhp trong k lin quan ph hp vi cc chi ph lin quan m chng c nhn b p. iu ny phi c lm trn mt c s c h thng. Cc khon cho tng do vy khng c ghi C trc tip vo cc khon li ch ca ch s hu (c ng) Cc khon cho tng ca chnh ph c ghi nhn l thu nhp theo mt cch c h thng trn c s h thng hp l trong cc k cn thit ph hp vi cc chi ph lin quan. Vic ghi nhn thu nhp ca cc khon cho tng ca chnh ph trn c s thc nhn (receipt basic) v khng ph hp vi nguyn tc k ton dn tch (accrual accounting) v VAS 03 TSC hu hnh Thng t s 89/2002/TT-BTC ngy 9/10/2002 ca B Ti chnh hng dn chun mc VAS 03 Ti sn c nh hu hnh hng dn khng r rng, khng c th nht l v s tin v cch tnh. Trng hp doanh nghip c ti tr, biu tng TSC hu hnh a vo s dng ngay cho hot ng SXKD, k ton ghi vo thu nhp khc theo gi tr c tnh: N 211 TSC hu hnh (Non-current Tangible Asset) 250 C 711 Thu nhp khc (Other income) 250 Cc chi ph lin quan trc tip n TSC hu hnh c ti tr, biu, tng tnh vo nguyn gi, ghi: N 211-TSC hu hnh

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n ch c chp nhn nu khng c c c s (Non-current Tangible Asset) 250 tn ti cho vic phn b mt khon cho tng C 112 Tin gi ngn hng nhn c. (Cash at bank) 250 V d: Cng ty TTR nhn c mt khon cho tng ca chnh ph l 50% chi ph ca Hay ghi tng hp mt trong v d ca cng ty mt ti sn phi khu hao m chng c TTR, VAS s ghi vo thu nhp ngay khi nhn nguyn gi l 500 triu . Khon cho tng ny c ti sn (triu ng) c ghi nhn nh th no nu ti sn ny N TSC 500 c khu hao theo phng php ng C Tin gi ngn hng 250 thng vi thi gian 5 nm. C Thu nhp khc 250 Li gii: Khon cho tng ca chnh ph s c ghi nhn tng ng vi phn khu hao () nh sau: (a) Khu hao ng thng Nm Khu hao (1) 1 2 3 4 5 Tng 10.000.000 10.000.000 10.000.000 10.000.000 10.000.000 50.000.000 Thu nhp t TS c tng (2) = (1)/2 5.000.000 5.000.000 5.000.000 5.000.000 5.000.000 25.000.000

3.5.5. Thanh l ti sn c nh (Disposal of plant asset). Xem chi tit phn 4.4.3 di 3.6. VAS 05/ IAS 40 Bt ng sn u t (Investment property) Xem chi tit phn 8.1 chng 13 Ti sn c nh v Bt ng sn u t Bt ng sn u t (Investment property) l bt ng sn, gm: quyn s dng t, nh, hoc mt phn ca nh hoc c nh v t, c s h tng do ngi ch s hu hoc ngi i thu ti sn theo hp ng thu ti chnh nm gi nhm mc ch thu li t vic cho thu hoc ch tng gi m khng phi : a) S dng trong sn xut, cung cp hng ha, dch v hoc s dng cho cc mc ch quan rl; b) Bn trong k hot ng kinh doanh thng thng.

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3.6.1. Xc nh gi tr sau ghi nhn ban u (Measurement subsequent to initial recognition) - Theo VAS 05. Sau ghi nhn ban u, trong thi gian nm gi bt ng sn u t c xc nh theo nguyn gi, s khu hao ly k v gi tr cn li. - Theo IAS 40. Mt doanh nghip c th chn m hnh gi tr hp l (Fair value model) hoc theo m hnh gi vn (Cost model) nh trong chnh sch k ton v n cn c p dng chnh sch cho tt c cc ti sn u t ca n. 3.6.2. M hnh gi tr hp l (Fair value Model) a) Sau khi ghi nhn ban u, doanh nghip chn m hnh gi tr hp l phi o lng tt c cc bt ng sn u t ca n theo gi tr hp l ca n, tr trng hp c bit khi khng th o lng mt cch ng tin cy. Trong trng hp cn p dng theo IAS 16 theo m hnh gi ph. b) Khon li hoc l pht sinh vic thay i gi tr hp l ca bt ng sn u t cn c ghi nhn trong li l cho k m chng pht sinh (bo co li l). c) Ga tr hp l ca bt ng sn u t cn phn nh tnh hnh th trng ti ngy ca bng cn i k ton ch khng phi l qu kh hay tng lai. Nh vy khng ging vi vic nh gi li ti sn i vi ti sn c nh , khi gi tr nh gi li ln hn gi tr s sch s c ghi vo Thng d do nh gi li ti sn thuc vn ch s hu trn bng cn i k ton. Theo m hnh gi tr hp l ca IAS 40, tt c cc thay i trong gi tr hp l ca bt ng sn u t c ghi nhn li l trong bo co kt qu kinh doanh. 3.6.3. M hnh gi tr s sch (Cost model) M hnh gi tr s sch c trnh by trong IAS 16. Bt ng sn u t c o lng theo gi tr s sch, tc gi tr khu hao v tr tt c cc khon gim gi tr ti sn ly k (accummulated imparement losses). Mt thc th m n chn m hnh gi tr s sch phi trnh by gi tr hp l ca bt ng sn u t. 3.6.4. Trnh by bo co ti chnh (Disclosure). Theo IAS 40. - Nu s dng m hnh gi tr hp l . Thc th phi trnh by thm Bng i chiu gia gi tr ghi s ca bt ng sn u t gia s u k v cui k. - Theo m hnh gi tr s sch: Nu s dng m hnh gi tr s sch, thc th phi trnh by gi tr hp l ca bt ng sn u t. 3.7. IAS 36 gim gi tr ti sn Xem chi tit phn 9 chng 13 TSC hu hnh v bt ng sn u t 3.7.1. Tng quan v gim gi tr ti sn (Overview of impairment of assets) - Theo VAS: Khng ghi nhn vic gim gi do h hng, lc hu k thut (impairment losses) cho cc ti sn di hn. V d nu mt ti sn c nh b h hng hay b lc hu v k thut khng s dng c na hay b gim gi tr, khc vi IAS, theo VAS cng ty khng ghi nhn v khng bo co g.

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- Theo IAS: C mt nguyn tc c thit lp l cc ti sn s khng c ghi nhn v bo co (not be carried) gi tr cao hn gi tr c th thu hi (recoverable amount). Mt thc th cn phi ghi gim gi tr ghi s ca mt ti sn v bng gi tr c th thu hi c nu gi tr ghi s ca ti sn khng th thu hi hon ton. Mt khon l gim gi tr (An imparement loss) l s tin m gi tr ghi s ca mt ti sn vt qu s tin c th thu hi c ca n. Nguyn tc c bn ca IAS36 l nu gi tr ca mt ti sn trong bng cn i k ton (ti khon) cao hn gi tr thc t ca n, c o lng l gi tr c th thu hi c, ti sn c nh gi l b mt khon l gim gi tr. Do vy n cn c ghi gim gi tr ng bng gi tr l do gim gi tr ti sn. S tin l do gim gi tr ny phi c ghi gim khon li ngay lp tc. Vn k ton ln cn quan tm y l: (a)Lm th no xc nh khi no mt khon l do gim gi tr ti sn c th xy ra? (b)Lm th no o lng gi tr c th thu hi c? (c)L do gim gi tr c bo co nh th no? 3.7.2. Ghi nhn v o lng l do gim gi tr (Recognition and measurement of an imparement loss) (a)Nguyn tc theo IAS 16: Nu, v ch nu, s tin c th thu hi (recoverable amount) ca mt ti sn nh hn gi tr ghi s (carrying amount) ca n, gi tr ghi s ca n phi c ghi gim bng s tin c th thu hi. Khon gim ny l mt khon l do gim gi tr (imparement loss). Mt khon l do gim gi tr phi c ghi nhn nh mt khon chi ph trong bo co kt qu ngay lp tc , tr khi ti sn c ghi nhn theo s liu c nh gi li (revalue amount) theo IAS lin quan (v d theo gii php thay th ca IAS 16 Ti sn c nh hu hnh). Bt c khon l do gim gi tr ca mt ti sn c nh gi li phi c i x ging nh mt khon gim gi tr nh gi li theo IAS lin quan. Trn thc t iu ny c ngha l: - i vi s nh gi m chng c mt khon thng d do nh gi li c gi cho ti sn , khon l do gim gi tr phi c ghi vo thng d do nh gi li (Revaluation Surplus) - Bt c mt khon no vt tri hn s thng d do nh gi li phi c ghi vo bo co trong bo co kt qu kinh doanh. (b) V d v l gim gi tr (Example: Impairment loss) Cng ty KD ang xem xt khon l gim gi tr cho mt dy chuyn sn xut bnh cui nm 2009. (a) Ga ghi s ca dy chuyn trn bng cn i k ton l 10 t ( tr khu hao) (b) Cng ty nhn c mt bn cho gi ca mt cng ty bnh ko khc nghi mua dy chuyn ny vi gi 9 t (c) Ga tr hin ti ca dng tin c tnh t vic tip tc s dng dy chuyn ny l 8 t ng.

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Yu cu: Ga tr ghi s ca dy chuyn cui nm 2009 s l bao nhiu? C cn ghi mt khon l gim gi tr khng? Nu c l bao nhiu? Li gii: Ga tr hp l ca dy chuyn Ga tr s dng (gi tr hin ti cc dng tin) Gatr c th thu hi = gi tr cao nht ca hai s tin trn l Ga tr ghi s L gim gi tr (=10 t - 9 t ) (c) Hon nhp khon l gim gi tr (Reversal of an impairment loss) Vic xem xt nh k cc ti sn xc nh xem n c b gim gi tr hay khng s c p dng cho tt c cc ti sn, bao gm c cc ti sn b gim gi trong qu kh. Trong mt s trng hp s tin c th thu hi c ca mt ti sn m trc y b ghi gim gi gi y thay i c th c gi tr cao hn gi tr ghi s ca ti sn. Ni mt cch khc, c th c mt s hon nhp mt s khon l gim gi tr trc y. (a)S hon nhp l gim gi tr phi c ghi nhn ngay trong bo co kt qu kinh doanh (b)Ga tr ghi s ca ti sn phi c ghi tng bng vi gi tr c th thu hi mi (c)Ga tr ghi s ca ti sn phi c ghi bng vi gi tr c th thu hi mi. Nguyn tc: Mt khon l gim gi tr c ghi nhn ca mt ti sn trong nhng nm trc phi c han nhp li, nu v ch nu c mt s thay i trong cc c tnh (du hiu) c s dng xc nh s tin c th thu hi ca ti sn k t khi khon l gim gi tr ln gn nht c ghi nhn. Trong trng hp ny, s tin ghi s cu ti sn phi c ghi tng bng s tin c th thu hi. Khon tin tng ny l s hon nhp mt khon l gim gi tr. 3.8. Ti sn v hnh (Intangible assets) IAS/IFRS: t hay quyn s dng t l ti sn hu hnh ch khng phi l ti sn v hnh. V nguyn tc ca k ton quc t (cng nh ca Vit Nam ) l ghi chp v bo co theo bn cht kinh t hn l hnh thc. l ti sn v hnh (Intangible assets) th khng nn gi l Ti sn c nh v hnh. Tuy nhin c th gi l Ti sn v hnh di hn VAS: t hay quyn s dng t c xp loi l Ti sn c nh v hnh. C l VAS coi t giy xc nh s dng t l v hnh, coi trng hnh thc hn l v bn cht (n vn l mnh t s dng cho kinh doanh) = 9 t = 8 t 9 t = 10 t = 1 t

3.9. Cc khon phi tr thng mi (Trade account payables) IAS: Cc khon phi tr thng mi do mua VAS: Cc khon phi tr thng mi chu hng ha, nguyn liu phi c tch ra khng tc bit vi cc khon phi tr t vic

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khi cc khon phi tr t vic mua bn ti sn di hn. Dng tin t hot ng kinh doanh phi c tch bit vi dng tin t cc hot ng u t (nh mua sm ti sn c nh)

mua bn cc ti sn di hn (hot ng u t). (Theo VAS, dng tin t hot ng kinh doanh c th b ln ln vi dng tin t hot ng kinh doanh, xem thm phn bo co Chi ph phi tr (Accrual Expenses): bao lu chuyn tin t) gm c qu khen thng phc li nh cc Qy khen thng, phc li cha chi cho khon tin thng theo k hoch s tr cho nhn vin c ghi chp v bo co trong nhn vin cc nh qun l hay hi ng qun vn ch s hu. Mc d v bn cht n tr. khng thuc vn ch s hu.

3.10. Vn ch s hu (Equity Capital) IAS: Vn ch s hu (Equity Capital) (Vn c ng trong cng ty c phn) l tng ti sn tr i tng cng n. Cc khon tin thng d kin phi tr cho nhn vin, HQT l khon cng n khng thuc vn ch s hu. Vn ch s hu khng bao gm cc qu khen thng, phc li cho nhn vin, qu khen thng cho HQT hay qu thng cho khch hng. Tm li nhng qu khng thuc cc ch s hu s khng c bo co trong phn vn ch s hu VAS: Trc 31/12/2009 Vn ch s hu bao gm c nhng khon khng thuc ch s hu. Mt s khon phi tr thng cho nhn vin, cho hi ng qun tr nh cc qu khen thng phc li, thc cht n l cc khon phi tr ch khng thuc vn ch s hu. N cn phi c loi ra khi vn ch s hu v i x nh cc khon chi ph phi tr. Thng tu 224 ngy 31/12/2009 xp qu khen thng, phc li vo n di hn thay v vn ch s hu.

3.11. Tng vn do nh gi li ti sn (Revaluation surplus) IAS 16: doanh nghip c th s dng (1) phng php gi gc hoc (2) phng php gi tr hp l (fair value model) khi n c th o lng mt cch ng tin cy. (Xem chi tit phn 2.3.2 chng 13 TSC). Khi s dng phng php gi tr hp l, doanh nghip phi trnh by cc gi nh tnh gi hp l ng thi cng trnh by c phn gi gc ca ti sn VAS: Tng vn do nh gi li ti sn khng cho php s dng gi tr hp l ca ti sn. N thn trng hn so vi IAS. Tuy nhin trong nhiu tnh hung, bo co ti chnh s khng phn nh hp l tnh hnh ti chnh ca doanh nghip.

3.12. Bn thuyt minh bo co ti chnh lin quan n BCKT (Notes to financial statement) Theo VAS: Cc khon c tc c ngh tr cha ghi trong phn thuyt minh bo co ti chnh. a phn cc cng ty c phn chia c tc ln cui hoc duy nht sau k hp i hi ng c ng vo cui qu 1 v u qu 2 nm tip theo. Tuy vy khi lp bo cc ti chnh nm, cc cng ty

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thng c k hoch chia c tc cho nm ri mc d n c hay cha cng b. Vic khng a thng tin c tc c ngh tr trong bn thuyt minh bo co ti chnh s lm cho cc nh u t thiu thng tin quan trng v cng ty.

4. So snh bo co kt qu theo IAS/IFRS v VAS

(IFRS and VAS Income statement compared) 4.1. Ga vn hng bn (Cost of goods sold) Trong phn 2.3 trn so snh s khc nhau trong vic nh gi hng tn kho gia VAS v IAS v cc thc t k ton Vit Nam. Nhng s khc nhau c th to nn s khc nhau trong gi vn hng bn tnh theo VAS v IAS. Ta c th tm tt s khc nhau trong vic tnh gi thnh sn phm nh sau: Theo IAS v thc t k ton quc t a-Ga thnh c tnh theo phng php gi thnh thng thng (Normal costing) , chi ph nguyn liu trc tip v nhn cng trc tip theo s thc t, nhng chi ph sn xut chung c phn b cho sn phm theo t l nh trc theo s k ton Theo VAS v thc t k ton Vit Nam a-VAS quy nh ging nh IAS, nhng thc t hu ht cc cng ty tnh theo gi thnh thc t (actual costing). Tt c cc chi ph theo thc t, k c chi ph sn xut chung phn b cho sn phm b- Chi ph nhn cng trc tip thng bao gm tt c cc chi ph lin quan n cng nhn trc tip, bao gm c bo him x hi, bo him y t, ph cng on, ng phc, bo h lao ng.

b-Chi ph nhn cng trc tip thng ch bao gm cc bin ph, khng bao gm cc khon nh ph i km theo nhn cng trc tip nh bo him x hi, bo him y t, ph cng on, bo h lao ng. Nhng khon nh ph ny c- Chp nhn phng php LIFO trong tnh c tnh vo nh ph sn xut chung phn gi hng tn kho (ging US GAAP) b d- VAS quy nh lp d phng gim gi c-Phng php tnh gi tr hng tn kho hng tn kho vo cui nm, khng bt theo LIFO khng c chp nhn buc trong cc bo co gia nin . Ni d-D phng gim gi hng tn kho phi c mt cch khc, cc bo co ti chnh gia lp vo ngy ca bng cn i k ton. Tt c nin (qu) s khng phn nh ng gi tr cc bo co tm thi hng thng, qu phi c ti sn v li l ca doanh nghip (nu c lp d phng. Cc nh u t cn c bit cc khon gim gi hng tn kho trong k ). thng tin ng v kp thi v tnh hnh ti chnh Hn na trn thc t cui nm cc cng ty ca doanh nghip vo bt c bo co gia nin cng khng coi trng vic lp d phng no ch khng ch vo bo co ti chnh gim gi hng tn kho v thng khng thc nm hin mt cch nghim tc. e- Ga thnh ca cc sn phm nng nghip thu hoch t ti sn sinh vt (Cost of agricultural produce harvested from biological assets) -

Theo VAS: Cc sn phm nng nghip v ti sn sinh vt ghi theo gi gc hay chi ph ban u, khng ghi theo gi tr hp l tr chi ph im bn hng nh IAS 41.

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Theo IAS 41 Nng nghip (Agriculture), hng tn kho bao gm cc sn phm nng nghip m daonh nghip thu hoch t cc ti sn sinh vt ca n c o lng theo ghi nhn ban u vo ngy ca cn i k ton theo gi tr hp l (fair value) ca chng tr i chi ph im bn hng c tnh (estimated point-of-sale costs) ti thi im thu hoch. Mt khon li hoc l pht sinh t vic ghi nhn ban u ca mt ti sn sinh vt theo gi tr hp l tr i chi ph im bn hng c tnh v t s thay i gi tr hp l tr i c tnh chi ph im bn hng ca mt ti sn sinh vt phi bao gm trong bo co li l trong k m chng pht sinh. Mt khon l c th pht sinh trn vic ghi nhn ban u ca mt ti sn sinh vt, v chi ph im bn c tnh c tr ra xc nh gi tr hp l. Mt khon li c th pht sinh trn vic ghi nhn mt ti sn sinh vt, chng hn khi b con c sinh ra. Mt khon li hoc l pht sinh trong vic ghi nhn ban u ca sn phm nng nghip theo gi tr hp l tr i chi ph im bn hng c tnh s bao gm trong li l thun trong k m chng pht sinh. Mt khon li hay l c th pht sinh t vic ghi nhn ban u ca sn phm nng nghip nh l kt qu ca vic thu hoch. Vic trnh by bo co kt qu ca mt doanh nghip hot ng nng nghip bn hy tham kho trong phn 2.2.6 chng 11 Hng tn kho. V d v Bo co kt qu ca cng ty hot ng nng nghipj ni b sa theo IFRS nh Bng minh ha 35-1: Bng 35-1 Cng ty chn nui b sa Ba V ABC Bo co kt qu kinh doanh (Income Statement) Ga tr hp l ca b sa sn xut (Fair value of milk produced Li t vic thay i trong gi tr hp l tr cc chi ph im bn hng c tnh ca tri b sa (Gains araising from changes in fair value less estimated point-of-sale costs of daily livestock) Tng doanh thu v thu nhp (Total Revenue & Income) Hng tn kho s dng (Inventories used) Chi ph nhn vin (Staff costs) Chi ph khu hao (Depreciation expense) Cc chi ph hot ng khc (Other operating expenses) Tng chi ph (Total expenses) Li t cc hot ng kinh doanh (Profit from operations) Chi ph thu thu nhp doanh nghip (Profit tax expense) Li thun sau thu (Net profit after tax) Nm kt thc vo 31/12/2009 5.250.000

40.000 5.290.000 (1.450.000) (950.000) (250.000) (2.010.000) (4.660.000) 630.000 (157.500) 472.500

4.2. Li t hot ng kinh doanh (Operating profit)

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-Theo VAS 21Trnh by cc bo co ti chnh khon mc Li nhun thun t hot ng kinh doanh bao gm c thu nhpv chi ph ti chnh (c chi ph li vay). -Theo IAS li t hot ng kinh doanh (Operating profit) l cc khon li t cc hot ng kinh doanh chnh ca doanh nghip n khng bao gm nhng khon thu nhp ti chnh v chi ph ti chnh. Li t hot ng kinh doanh (Operating profit/Income) l cc khon li t hot ng kinh doanh thng thng ca doanh nghip n thng l ngun li quan trng nht v n nh nht ca mt doanh nghp. Bi vy n phi c tch bit ra khi cc khon doanh thu v chi ph ti chnh tin vic so snh v d on li l tng lai ca doanh nghip. V d mt cng ty c nhiu doanh nghip cng hot ng trong mt lnh vc chnh, cc nh qun l tp on cn bit c khon li kinh doanh ca cc cng ty, cc b phn so snh, nh gi vic thc hin ca cc cng ty con, cc b phn ny. Nu thu nhp ti chnh v chi ph ti chnh nm ln trong l li kinh doanh cc nh qun l khng th so snh c li hot ng kinh doanh (v cc cng ty c nhng khon thu nhp v chi ph ti chnh rt khc nhau) v cng rt kh c th c tnh kh nng sinh li ca nhng nm ti c. Chnh v vy rong chun mc v thng l k ton quc t li kinh doanh khng bao gm cc khon thu nhp ti chnh v chi ph ti chnh (chi ph li vay). Cc khon thu nhp ti chnh v chi ph ti chnh c trnh by tch bit trn b mt ca bo co kt qu kinh doanh. d hiu hn chng ta hy xem v d sau. Cng ty Tn Ngha trong nm 2009 c doanh thu bn hng l 100 t ng, gi vn hng bn l 60 t, chi ph bn hng v chi ph qun l chung tng ng l 12 t v 8 t . Trong nm cng ty c hot ng bn c phiu li 50 t v chi ph li tin vay l 10 t. Vi cc thng tin trn, bo co kt qu nm 2008 ca Tn Ngha c trnh by theo chun mc v thng l quc t v Vit Nam nh bng 35-2

Bng 35-2
Bo co kt qu kinh doanh (IAS) Doanh thu thun Tr gi vn hng bn Li gp Chi ph bn hng Chi ph qun l DN Li nhun (li) kinh doanh Li bn c phiu Chi ph tin li vay Tng li k ton trc thu Thu TNDN (25%) Li thun sau thu 100 60 40 12 8 20 50 10 60 15 Bo co kt qu kinh doanh (VAS) Doanh thu thun Tr gi vn hng bn Li gp Thu nhp ti chnh Chi ph ti chnh (li tin vay) Chi ph bn hng Chi ph qun l doanh nghip Li nhun thun t HKD Tng li k ton trc thu Thu TNDN (25%) Li nhun sau thu TNDN 100 60 40 50 10 12 8 60 60 15

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45

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- Theo IFRS/IAS, Cng ty Tn Ngha c li kinh doanh l 20 t, l kt qu ca cc hot ng sn xut, kinh doanh ca cng ty m cha bao gm li t kinh doanh l 22 t, l kt qu ca cc hot ng sn xut, kinh doanh ca cng ty m cha bao gm li t kinh doanh c phiu v chi ph li tin vay. iu ny cho php nh u t c th d on, trong nhng nm ti nu c iu khc khng thay i nhiu, li kinh doanh ca cng ty cng s mc 20 t, cng mt t l tng trng no . Tuy nhin theo VAS, cng ty Tn Ngha c li thun kinh doanh ln n 60 t do n bao gm li t cc hot ng kinh doanh thng thng 20 t cng thm cc khon li kinh doanh chng khan l 50 t v tr chi ph li vay l 10 t. Theo cch trnh by ny cc nh u t s nhm ln tai hi rng li t hot ng kinh doanh thng thng ca cng ty Tn Ngha l 60 t , nm ti nu khng c g c bit n cng mc tng t. Tuy nhin khon li 50 t bn c phiu ch l khon li c bit n khng ti xut hin trong nhng nm ti. 4.3 Cc khon thu nhp ti chnh v chi ph ti chnh (Finance revenue and finance expense) 4.3.1 Tng quan v thu nhp ti chnh v chi ph ti chnh Nh cp trn, theo VAS cc khon thu nhp ti chnh v chi ph ti chnh c tnh vo trong phn li l ca ca hot ng kinh doanh. Theo IAS, cc khon thu nhp ti chnh v chi ph ti chnh (hiu theo ngha ca (VAS) c bo co thnh cc mc tch bit vi li t hot ng kinh doanh. Theo VAS: khi nim doanh thu hot ng ti chnh (TK 515) c ngha rt rng bao gm cc khon thu tin li cho vay, tin c tc, li nhun c chia, thm ch c tin bn quyn. Khi nim doanh thu ti chnh theo VAS kh m h v dng nh rt kh c th nh ngha c. Chi ph ti chnh (TK 635) cng phn nh rt rng bao gn chi ph vay tin, chi ph lin quan n hot ng u t ti chnh, l chuyn nhng chng kha, chi ph giao dch bn chng khon, khon lp v hon nhp gim gi u t chng khan, l chnh lch t gi ngoi t. Theo IAS, cc hot ng ti chnh l cc hot ng m chng dn n s thay i trong quy m v cu thnh ca vn ch s hu v vn vay ca doanh nghip. IAS cng nh cc ti liu k tan quc t khng a ra khi nim doanh thu ti chnh (finance revenue) m a ra cc khai nim c th v r rang l doanh thu hay thu nhp li tin vay (interest revenue), c tc

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(devidends) v tin bn quyn (royalties) cc khon thu nhp ny c chung c im l pht sinh t vic s dnngj ti sn ca doanh nghip bi mt ngi khc, do vy ngi s dng ti sn phi tr li vay (s dng tin), bn quyn (cho vic s dng bn quyn) v c tc cho vic s dng vn ch s hu hay vn c phn. Khi nim chi ph ti chnh (finance charge) trong thng l quc t thng dng ch chi ph li vay (interest expenses). Trong chun mc IAS 23 Chi ph i vay (borrowing costs), chi ph vay tin l li sut tin vay v cc chi ph khc phi gnh chu bi doanh nghip trong mi lin h vi vic vay tin. Chi ph vay tin c th bao gm (a) li tin vay, (b) khon khu hao chit khu hoc ph tri lin quan n vic vay tin, (c) khu hao v cc chi ph ph tr phi gnh chu trong mi lin h n vic sp xp vay tin, (d) chi ph ti chnh trong vic thu ti chnh c ghi theo IAS 17 thu ti sn (lease); (e) chnh lch t gi pht sinh t vic vay ngoi t trong phm vi lin quan n vic iu chnh chi ph li sut tin vay. Tm li thng l k tan quc t cng nh trong IAS khng a ra khi nim doanh thu ti chnh v chi ph ti chnh m n c ghi r rng tng mc theo ng bn cht ca n mang tnh qun tr cao hn. V d thu nhp li tin gi, thu nhp t c tc ca cng ty lin kt, lin doanh; chi ph li tin vay, li l do chnh lch t gi ngoi hi. 4.3.2. Cc khon li l cha thc hin t cc khon u t (Unrealized profit or losses on investments) do nh gi li chng khon thng mi ngn hn cui k k tan theo gi tr hp l th trng. - Theo IAS 32 v IAS 39 v cc cng c ti chnh, cc chng khan thng mi, cui k k tan tm thi (qu) v nm ghi gi tr u t theo gi th trng. Chnh lch gia gi tr th trng v gi tr ghi s trc s ghi vo li hoc l cha thc hin . (Xem chi tit phn 2.1.3. chng 20 k tan cc khon u t). Lu rng i vi cc khon u t chng khan sn sng bn (Available-for sale investment), khon chnh lch gia gi th trng v gi vn hay gi tr s c ghi vo li l cha thc hin t cc khon u t nhng bo co trong phn vn ch s hu trn bng cn i k tan v bo co thay i vn ch s hu, khng nm trong bo co kt qu kinh doanh. -Theo VAS, (Thng t hng dn ti khon 121 u t ngn hn, TK 228 u t di hn khc. Cui nm, gi th trng xung thp hn gi vn, k tan phi lp d phng ghi vo N Chi ph ti chnh v C D phng gim gi u t ngn hn/di hn. Nh vy cho cc bo co qu l khng bt buc. iu ny lm cho bo co ti chnh qu theo VAS s khng p ng c yu cu y v kp thi ca chun mc VAS 01, v khng phn nh mt cch hp l v trung thc tnh hnh ti chnh ca doanh nghip. 4.3.3. Chia c tc bng c phiu (Stock dividends) - Theo IAS: nhn c tc bng c phiu ch l mt vic chia tch c phiu, nh u t c nhn mt s c phiu tng tng ng vi t l c chia, gi tham chiu trn th trng cng v th c iu chnh gim mt t l tng ng. i vi nh u t, nhn c tc bng c phiu khng phi l mt khon thu nhp. K tan khng ghi tng thu nhp m thun thy ch ghi nh tng s lng c phiu v gim tng ng gi vn c phiu .

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- Theo VAS: Trc ngy 31/12/2009 khi nhn c c tc bng c phiu, k tan ghi tng thu nhp ti chnh m khng ni r theo gi bn no, nhiu cng ty trn thc t ghi tng theo mnh gi. Thng t 224/2009/TT-BTC ngy 1/12/2009 sa i ging nh IAS trnh by trn. 4.3.4. Cc khon iu chnh phn li ca nh u t trong cng ty lin lt, lin doanh (Recognize the investors share of the profits or losses of the investee) (Xem chi tit phn 3.2 chng 28 u t vo cng ty lin kt, lin doanh. - Theo IAS 28: K tan u t vo cng ty lin kt, lin doanh, yu cu cc khon u t ghi nhn ban u theo gi vn v gi tr s s c tng hoc gim ghi nhn phn li hoc l ca nh u t trong cng ty lin kt, lin doanh sau ngy mua trn cc bo co ti chnh cui nm cng nh cc bo co ti chnh tm thi hng thng, qu. - VAS 07: Yu cu gi tr khon u t vo cc cng ty lin kt phi c ghi nhn theo gi ph v iu chnh phn li ca nh u t trong cng ty lin kt, lin doanh vo cui nm. Cc bo co ti chnh qu khng bt buc phi iu chnh phn li ca nh u t trong cng ty lin kt. Do vy n khng phn nh y cc nghip v kinh t pht sinh trong k. 4.4. Cc khon thu nhp v chi ph khc (Other income & other expenses) IAS/IFRS: Yu cu ghi nhn cc khon l do gim gi tr ti sn hu hnh, v hnh v ti sn ti chnh ngay khi pht hin vic gim gi tr ny (v d do tin khoa hc k thut, do ti sn b h hng). Gi tr ghi nhn bng gi tr c th thu hi (recoverable amount) tr i gi tr ghi s (carrying amount) (Xem chi tit trong phn 9 chng 13 TSC hu hnh v bt ng sn u t. 4.4.2. Cc ti sn c nh hu hnh IAS 16: Yu cu mt ti sn c nh phi c loi ra khi bng cn i k tan khi n mi c thanh l hoc khi n khng cn s dng lu di. Li l c xc nh l s chnh lch gia gi c tnh bn thanh l khng gm thu VT) v gi tr s sch ca n. VAS: Cc ti sn c nh hu hnh h hng hoc khng s dng lu di na khng c bo co trn cc bo co ti chnh cho n khi n c thanh l, c bn i. Nu ti sn cha c bn hay thanh l n vn c bo co theo gi tr s sch ca n mc d gi tr s sch khng cn phn nh ng gi tr thu hi ca ti sn. VAS: khng ghi nhn cc khon l do gim gi tr ti sn nh IAS 36. Gi tr l ny ch pht hin khi ti sn c bn i. Trng hp doanh nghip c ti sn b gim gi tr, nh u t nhn c bo co ti chnh ca doanh nghip phn nh khng hp l tnh hnh ti sn ca doanh nghip ti thi im . N khng p ng nguyn tc Trnh by hp l trong VAS 01.

4.4.3 Thu nhp t thanh l, bn ti sn c nh (Disposal & sales of a plant asset) (Xem chi tit phn 4 chng 13 TSC, bt ng sn u t)

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Theo thng l quc t hay IAS: Doanh nghip Theo v d bn, VAS s ghi nhn nh sau: ch ghi khon l do bn ti sn c nh l khon 1. N 214 Khu hao ly k TSC chnh lch gia gi bn t\tr i gi tr ghi s (Accumulated depreciation) 15.000 ca ti sn. Trong theo VAS, xem tng tin bn ti sn c nh l thu nhp khc v phi ghi N 811 Chi ph khc thm mt khon chi ph khc l gi tr cn li (Other incomes) 5.000 ca ti sn. Cui k mi kt chuyn tnh li C 211 TSC hu hnh l do bn ti sn c nh. V d: cng ty ABC bn mt chic t thu c $11.000 tin gi (Non-current Tangible Assets) 20.000 ngn hng, chic t c nguyn gi $20.000. khu hao ly k c $15.000 tnh n thi Xa s ti sn c nh thanh l im bn xe. Gi tr cn li trn s sch ca 2. N 112 Tin gi ngn hng t l $5.000 ($20.000 - $5000). Nh vy cng (Cash at bank) 11.000 ty c li $6.000 ($11.000 - $5.000). B qua C 711 Thu nhp khc thu VAT. Bt tan ghi vic bn t v xa b ti sn c nh theo thng l quc t nh sau: (Other incomes) 11.000 N 112 Tin gi ngn hng (Cash at Bank) N 214X Khu hao ly k (Accumulated depreciation) C 2113 t (Car) C 711 Li do bn t (Gain on sale of car) 6.000 15.000 20.0000 11.000 Thu nhp bn thanh l ti sn c nh 3. N 911 Xc nh kt qu (Income 5.000 C 811 Chi ph khc (Other expenses) 5.000 summary)

Kt chuyn chi ph bn ti sn c nh (G tr cn li) 4. N 721 Thu nhp khc (Other 11.000 C 911 Xc inh kt qu (Income summary) 5. N 421 Li cha phn phi (Retained Earning) C 911 Xc nh kt qu (Income summary) 6.000 6.000 incomes)

4.4.4 Li do nh gi li bt ng sn u t (Gains or losses from revaluation of investment property). (Xem chi tit trong phn 8.5 chng 13 TSC v Bt ng sn u t)

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IAS 40: Li l do nh gi li bt ng sn u t (Gains or losses from revaluation of investment property). (Xem chi tit trong phn 8.5 chng 13 TSC v Bt ng sn u t). Theo IAS 40, doanh nghip c th chn phng php gi gc hay m hnh gi tr hp l. Nu s dng m hnh gi tr hp l, mt khon li hay l c th pht sinh t s thay i trong gi tr hp l ca cc ti sn u t phi c ghi nhn trn bo co kt qu khon li hay l trong k m chng pht sinh v bn cht ca cc bt ng sn u t l t n ln gi theo thi gian (Sinh li).

VAS: Li l do nh gi li bt ng sn u t khng chp nhn phng php gi tr hp l nh IAS 40. VAS c v thn trng hn VAS. Tuy nhin trong rt nhiu tnh hung n s khng phn nh chnh xc tnh hnh ti chnh ca doanh nghip do n ch phn nh theo gi vn.

Lu : Theo IAS, nu doanh nghip p dng m hnh gi tr hp l, bn phi trnh by c s cho vic nh gi, do ai nh gi, cng ty chuyn nh gi hay cng ty t nh ga v c bit l doanh nghip vn phi trnh by gi gc ca ti sn trong phn Lu : Chnh lch do nh gi li TSC s thuyt minh bo co ti chnh. Nh vy nh c ghi tng gim vn ch s hu, khng u t va bit c gi tr hp l, nhng ghi vo li l nh bt ng sn u t. vn bit c gi gc ca bt ng sn so snh. 4.5 Cc s kin sau ngy ca bng cn i k tan (Events after balance sheet date) AS 10 Cc s kin sau ngy ca bng cn i k tan (Events after balance sheet date) cc s kin sau ngy ca bng cn i k tan pht sinh m n cn iu chnh th s phi c iu chnh cho bo co cui nm v cc bo co gia nin (thng, qu). VAS 23 Cc s kin pht sinh sau ngy kt thc k k tan nm. N ch yu cu bt buc iu chnh cho cc s kin sau ngy kt thc nm hay cho cc bo co ti chnh nm ngha l n khng bt buc iu chnh cho cc bo co ti chnh tm thi hng thng, qu. iu ny dn n tnh trng bo co ti chnh qu c th phn nh khng y v kp thi tnh hnh ti chnh ca doanh nghip hay ni mt cch khc n khng phn nh trung thc v khng trnh by hp l tnh hnh ti chnh ca doanh nghip. Chng ti tin rng VAS 23 s phi iu chnh li ging IAS 10 l Cc s kin sau ngy ca bng cn i k tan.

4.6 Li c bn trn c phiu (EPS) 4.6.1. Tnh li c bn trn mi c phiu (Basic EPS) EPS l mt trong nhng ch tiu c s dng thng xuyn nht i vi cc nh u t, v cng nh hng ln i vi gi c phiu trn th trng. Tuy nhin VAS v cc hng dn v n vn cha y cng nh vic trin khai thc hin n cn c nhiu vn . Cng thc tnh EPS c bn: Theo thng t 21/2006/TT-BTC hng dn VAS 30 v IAS 33, EPS c bn u c tnh theo cng thc sau EPS c bn (Basic = EPS) Tng li (l) thun thuc cc c ng ph thng S bnh qun gia quyn c phiu ph thng lu hnh trong

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k Theo VAS 30, li thun thuc c ng ph thng l tng s li thun sau thu nhng cha tr cc qu khng thuc c ng nh qu khen thng, phc li cho nhn vin, qu thng HQT, thm ch thng cho khch hng. Nhng khon ny trn theo IAS n c ghi nhn l cc khon chi ph tr ra khi li dnh cho c ng. Thng thng sau mt nm hot ng c li, cc cng ty thng danh 5 15% tng s li thun sau thu chi cho nhn vin di hnh thc lp qu khen thng phc li. V d in hnh l Cng ty c phn than Ni Bo (nim yt trn HNX vi m NBC), nm 2008 cng ty c tng s li thun sau thu l 78,4 t, EPS c bn tnh theo VAS l 13.072 .CP. Tuy nhin cng ty quyt nh trch qu khen thng phc li cho nhn vin l 24,1 t trong tng s li thun (chim 30,7% tong li thun sau thu). Do vy nu tnh theo IFRS, tng s li thuc c ng ch cn l 54,1 t , EPS c bn ch cn l 9.05/CP gim 30,7 % so vi VAS. Nh vy quy nh ca VAS lm sai lch EPS rt ln, trong trng hp in hnh ny l 30,7% nh Bng minh ha: Bng 35-3: Cng ty c phn than Ni Bo (Nui Beo Coal Joint-Stock Company) BO CO KT QU KINH DOANH (INCOME STATEMENT) Year 2008 (n v tnh: t ) VAS 1.479,5 Doanh thu bn hng Net sale revenue 7 1.424,2 Gi vn hng bn Cost of good sold 3 Li gp Gross Profit 237,35 Chi ph bn hng Selling expenses 15,98 Chi ph qun l doanh nghip General & adm. Expenses 111,16 Li hot ng kinh doanh Net operating income 110,21 Thu nhp tin li gi/ti chnh Finance/Interest revenue 2,26 Chi ph li tin vay/ti chnh Finance/Interest expense 36,30 Thu nhp khc Other income 43,15 Chi ph khc Other expense 40,88 Li k tan trc thu Accounting Profit before Tax 78,43 Tr ly khen thng phc li Less: Bonus & Welfare fund Li thun sau thu (Net profit after tax) 78,43 Li trn mi c phiu (/CP) Earning per share, EPS (/S) 13.072 -

IAS 1.479,5 7 1.424,2 3 237,35 15,98 111,16 110,21 2,26 36,30 43,15 40,88 78,43 (24,13) 78,43 13.072

S bnh qun gia quyn ca cc c phiu ph thng lu hnh trong k. IAS v VAS ging nhau ngoi tr vic iu chnh hi t s c phn pht hnh do chia c tc bng c phiu trnh by phn 4.6.2 di y.

4.6.2 Chia c tc bng c phiu iu chnh hi t EPS - VAS khng cp n vic iu chnh EPS ca cc nm trc . Nhng nhng s kin chia tch c phiu, thng c phiu, VAS c yu cu c phiu c tnh t ngy u tin trong k, v cc k trc phi iu chnh hi t EPS. Tuy nhin vic hng dn cn khng r rng

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v c th. Nn hu ht cc doanh nghip cha lm iu chnh hi t. (Xem chi tit mc 2. Chng 23 EPS) - Theo IAS, trong nhng trng hp gp, chia tch, thng hay chia c tc bng c phiu m khng c bt c mt s tng, gim v dng tin, hay ti sn v ngun vn i vi cng ty, th c phiu gp, chia tch, thng mc d pht sinh bt c thi im no trong k cng phi uc tnh vo ngy u tin ca nm bo co v cng s iu chnh tng ng cho s c phiu ca nhng nm trc tnhEPS v do vy EPS c tnh so snh gia cc nm. (iu ny cng ging thng t 21 hng dn VAS 30, tuy nhin Thng t 21 hng dn VAS 30 khng cp n vic chia c tc bng c phiu (stock dividend), iu ny c ghi rt r trong IAS 33. Chc chn ch k tan Vit Nam cn b sung vic chia c tc bng c phiu thc hin ti cc cng ty d dng hn. K c trong cc trng hp cha c hng dn b sung vic ny, cc doanh nghip cng nn v cn phi iu chnh cho ng bn cht ca n v khng tri vi cc quy nh ca chun mc, lm nh vy l ng vi VAS 30. V d: iu chnh EPS do pht hnh c phiu thng v/hoc chia c tc bng c phiu (EPS with a bonus share issue) Cng ty c phn c in lnh REE nim yt trn sn HOSE, trong nm 2007 v 2006 c tng s li dnh cho c ng ph thng, s c phiu bnh qun gia quyn v EPS c bn cho cc nm tng ng nh Bng minh ha 35-4 di y. Bng 35-4 Cng ty c phn c in lnh REE (REE Corporation) 2007 Li dnh cho c ng ph thng, triu (Net profit attributable to ordinary shareholders) S c phiu bnh qun gia quyn lu hnh trong k (Weighted average number of ordinary share outstanding) EPS c bn gc (Original Basic EPS) (VND/CP) 5.819 7.624 50.007.046 29.175.019 290.991 2006 222.430

Ngy 10 thng 5 nm 2007, cng ty chi c tc bng c phiu vi tng s c phiu l 19.170.963 c phiu. Tuy vy trong bo co ti chnh ca nm 2007 phn tham chiu nm 2006, chng ti thy EPS nm 2006 vn khng c s iu chnh no. Nh vy theo co co ny, EPS ca REE nm 2007 l 5.919/CP gim i 24% so vi nm 2006 l 7.624. Nu nhn cch trnh by ny chung ta thy EPS ca REE c xu hng i xung khng tt. Tuy vy nu lm ng theo IAS ta cn iu chnh s c phiu pht hnh thm m khng c ngun lc no vo (chia c tc bng c phiu) l 19.170.963 CP, s c phiu ny cng c cng vo s c phiu ca nm 2006 tnh EPS iu chnh khi lm bo co ti chnh nm 2007 v nhng nm sau 2006) c th so snh vi qu kh. Tng s c phiu ph thng lu hnh bnh qun nm 2006 tng ln thnh 48.345.982 CP (=29.175.019 + 19.170.963). Li trn mi c phiu (EPS) iu chnh nm 2006 ca REE ch l 4.601 /CP (=222.430 t /4.845.982 CP) thay v 7.624 /CP. Nh vy EPS nm 2007 l 5.819 /CP (bng s iu chnh) cao hn EPS iu chnh nm 2006 (4.601/CP) l 26%. Vic iu chnh hi t EPS to cho nh u t mt cch nhn ng

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hn v xu hng REE. Hin nay, cc bo co ti chnh ca cc cng ty nim yt, hu ht cha thc hin vic iu chnh hi t ny, lm cho cc nh u t c th hiu lm xu hng tng ca EPS. Bng 35-5 V EPS IU CHNH CA REE NM 2007, 2006 Cng ty c phn c in lnh REE (REE corporation) 2007 Cng ty c phn c in lnh REE (REE corporation) Li dnh cho c ng ph thng, tr 290.991 (Net profit attributable to ordinary shareholders) S c phiu bnh qun gia quyn lu hnh trong k (Weighted average number of ordinary share outstanding) 50.007.046 EPS c bn gc (Original Basic EPS) (VND/CP) 5.819 Pht hnh c phiu PT do chia c tc bng c phiu PT ngy 10/5/2007 (Ordinary share issued on 10 May 2007 as share dividends) 19.170.963 S c phiu bnh qun gia quyn ang lu hnh (Adjusted weighted average number of ordinary share outstanding) 50.007.046 EPS c bn c iu chnh (Adjusted Basic EPS) 5.819 (/CP) 4.6.3. Trng hp pht hnh quyn mua (Rights Issue) (Xem mc 3 chng 23 EPS), l pht hnh quyn mua c phiu mi cho cc c ng hin hu vi gi thp hn gi tr th trng hin ti. Do vy y bao gm mt yu t thng. VAS khng tnh yu t thng iu chnh EPS cho nm hin ti v cc quyn mua trong qu kh IAS tnh t l thng iu chnh li EPS nm hin ti v cc nm qu kh. Vic tnh yu t thng v iu chnh theo IAS c th tm lc v trnh by qua mt v d di. tnh c EPS khi c pht hnh quyn mua, u tin chng ta cn tnh gi quyn mua l thuyt (Theoretical ex-rights price). V d: Cng ty HAP c 3.850.250 c phiu ang lu hnh t u nm 2006. Ngy 16/6/2006 HAP pht hnh thm 1.925.125 c phiu (c hai c phiu hin hu uc quyn mua 1 c phiu mi) vi gi 25.000 /CP. Gi c phiu ngy cui cng cht danh sch pht hnh ngy 15/6/2006 l 55.000/CP. Yu cu tnh: 1. Gi l thuyt quyn mua 1 c phiu? 2. EPS nm 2006? Bit rng li thun sau thu nm 2006 l 16 t ng. 3. Tnh EPS iu chnh cho nm 2005 v 2004? Bit rng li thun nm 2005 l 14,58 t v EPS gc nm 2004 l 4.942 /CP Li gii:

2006 222.43

29.175.019 7.624

19.170.963

48.345.982 4.601

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Gi l thuyt quyn mua 1 c phiu c tnh: Trc khi pht hnh: 2 CP x gi 55.000 /CP Pht hnh quyn mua: 1 CP x gi 25.000/CP Gi tr l thuyt ca 3 CP (=110.000 + 25.000) = 110.000 = 25.000 = 135.000

Gi l thuyt quyn mua mi CP bnh qun = 135.000 /3 = 45.000/CP

2. Tnh EPS cho nm 2006: - S c phiu trc ngy pht hnh quyn mua l 3.850.250 CP s c nhn vi t l gia gi th trng ngy cui cng trc khi pht hnh (55.000/CP) v gi l thuyt quyn mua (45.000/CP) - S c phiu bnh qun ca c nm uc tnh theo 2 giai on: Giai on trc khi pht hnh c phiu gi thp: V n c yu t thng do vy ging nh vic tnh EPS iu chnh cho vic thng c phiu nu trn, chng ta phi nhn s c phiu vi h s thng ny. H s ng thng: Gi th trng ngy cui trc khi cht s pht hnh Gi l thuyt quyn mua + Giai on 1: t 1/1 15/6/2006, tc l 5,5 thng: 3.850.250 CP x 5,5 thng/12 thng x 55/45 + Giai on 2: t 15/6 31/12/2006 tc 6, \5 thng: (3.850.250 + 1.925.125) x 6,5 thng/12 thng Tng s c phiu lu hnh bnh qun trong nm EPS nm 2006 = 16 t/5.285.181 CP = 3.128.328 CP = 5.285.181 = 3.027 /CP = 2.156.853 CP = 55 45

Nh vy s c phiu bnh qun ca c nm s c tnh theo hai giai on nh sau:

Tnh EPS iu chnh cho nm 2005 v nm 2004 (Khi lp bo co nm 2006 so snh vi nm 2005, 2004): Lu : H s iu chnh ny l o ngc ca h s iu chnh s c phiu phn trn. EPS gc nm 2005 = 14,58 t /3.850.250 CP = 3.787 /CP EPS iu chnh nm 2005 = 3.787/CP x 45/55 = 3.098 /CP EPS iu chnh nm 2004 = 4.942 /CP x 45/55 = 3.675 /CP

Khi phn tch tng trng EPS cc nm. Nh u t cn phi so snh cc EPS iu chnh ch khng phi so snh EPS gc. 4.7. EPS pha long (Diluted EPS) Cc cng ty c th pht hnh cc c phiu tim nng nh tri phiu chuyn i, c phiu u i, cc quyn mua hoc chng quyn (options or warrants) m n s chuyn i thnh c phiu ph thng trong tng lai. Khi EPS ca cng ty s thay i rt ln do cng ty tng mt lng ln c phiu c thng nhng khng c thm dng tin vo. Trong nhng trng hp nh vy, nu

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nh u t dung EPS c bn d an EPS cho tng lai c th dn n nhng sai lm rt nghim trng. Theo VAS: Mc d VAS 30 Li trn mi c phiu c th cp n li mi c phiu suy gim tc l EPS b pha long, tuy nhin thng t hng dn cha cp chi tit vn ny, hn na biu mu bo co kt qu kinh doanh khng c mc ny nn thc t cc cng ty vn khng trnh by EPS pha long. IAS 33 yu cu bt buc bo co kt qu kinh doanh ca cc cng ty phi trnh by c hai ch tiu EPS c bn v EPS pha long trn b mt ca bo co kt qu kinh doanh vi mc ni bt nh nhau.

V d: Ngn hng ABC nm 2007 c li thun sau thu l 1.680 t ng v c khi lng c phiu lu hnh bnh qun l 198,8 triu CP, EPS c bn nm 2007 l 8.451 /CP. ABC pht hnh hai t tri phiu chuyn i vi tng s tin l 1.900 t ng, li sut 10%/nm v s chuyn i thnh 190 triu c phiu ph thng trong 1-3 nm ti. T l thu TNDN l 28%. EPS pha long ca ABC nm 2007 c tnh nh sau: 1. S c phiu ph thng: 198,8 triu + 190 triu = 338,8 triu CP. 2. Tnh s li thun: S li thun hin ti Cng li sut tin vay gim (1.900 t x 10%) Tr thu TNDN trn phn li vay (190 t x 28%) Li thun sau iu chnh 3. EPS pha long = 1.816,8 t/388,8 triu CP = 4.673 /CP Nh vy EPS pha long ABC thp hn 3.778/CP tc l 45% so vi EPS c bn. Bn hy hnh dung, khi cc nh u t ch ly thng tin EPS c bn nm 2007 (8.451/CP) c tnh cho cc nm ti, trong khi nu tan b tri phiu chuyn i thnh c phiu phng thng trong nm nay, EPS ca ABC s gim i 45% ch cn li l 4.673 /CP 4.8. Cc bo co ti chnh hp nht (Consolidated financial statement) 4.8.1. Tng quan v bo co ti chnh hp nht (Overview of consolidated financial statement) IAS 27: Cc bo co ti chnh hp nht phi c lp cho cc bo co ti chnh nm v cc bo co ti chnh tm thi gia nin . VAS 25 v thng t 23/2005/TT-BTC ngy 30/3/2005 ch yu cu cc tp on, cng ty m lp cho cc bo co ti chnh hp nht cui nm. Cc bo co ti chnh hng qu ch khuyn khch lp ging bo co ti chnh thng nin m khng bt buc phi lp bo co ti chnh hp nht. Chnh v vy c trng hp cng ty c phn u t v vn ti du kh Vinashin vit tt l SHINPETRO (m VSP trn sn HNX) hng qu ch lp v cng b cho cc nh u t bo co ti chnh ca ring cng ty m trong nm 2008 vi kt qu kinh doanh rt tt m khng lp bo co ti chnh hp nht. Gi c phiu ca cng ty v th m tng rt mnh t nh mc 251.300/CP vo ngy 27/8/2008. Cui nm khi cng b bo co ti chnh 1.690 t + 190 t - 53,2 t 1.816,8 t

37

hp nht ca cng ty m vi Cng ty con i Nam (100% vn thuc v SHINPETRO) b l ln do kt qu ca cng ty con thua l nng n. Gi c phiu ca cng ty m gim rt mnh xung 42.900 /CPvo ngy 25/3/2009 v cn 31.500/CP vo ngy 20/8/2009 lm thit hi rt ln cho nhng nh u t chn chnh. Trong trng hp ny nu VAS quy nh nh IAS, nhng tnh hung tng t s kh c th xy ra. 4.8.2. u t vo lin doanh Bo co ti chnh hp nht ca bn gp vn cho lin doanh (Consolidated financial statement of a venture). Xem chi tit phn 9 chng 28 u t vo cng ty lin kt, lin doanh. IAS 31 yu cu tt c li ch trong cc cng ty lin doanh ng kim sat c k tan theo phng php hp nht tng ng (Proportionate consolidation) hoc phng php vn ch s hu (equity method). Phng php hp nht tng ng c ngh (u thch) hn. V d tp on Nam Sao c ti sn ngn hn l 80 t, doanh thu l 100 t , li 10 t v Cng ty lin doanh nh Sao m tp on gp 50% vn ch s hu c ti sn ngn hn l 30 t v doanh thu l 40 t v li l 4 t c. Nh vy bo co ti chnh hp nht theo phng php hp nht tng ng s bo co ti sn ngn hn, doanh thu v li nhun ca tp on ln lt l 95 t (=80 + 50% x 30), 120 t (=100 + 50% x 40) v 12 t (=10 + 4 x 50%) (b qua cc giao dch ni b trong tp on). VAS 08: Nu bn gp vn lin doanh lp bo co ti chnh hp nht th trong bo co ti chnh hp nht phi bo co phn gp vn ca mnh vo c s kinh doanh c ng kim sat theo phng php vn ch s hu. Theo phng php vn ch s hu, bo co hp nht ca Tp on Nam Sao s trnh by Ti sn ngn hn l 80 t v Doanh thu l 100 t (khng bao gm phn ca lin doanh) li gp ca tp on l 12 t (=10+ 50% x 4) bao gm c phn li tp on 10 t v phn li c hng trong cng ty lin doanh 2 t (=50% x 4) (Xem chi tit mc 3.2.3 chng 28 u t vo cng ty lin kt, lin doanh)

5. So snh bo co lu chuyn tin t theo IFRS v VAS (Comparing IFRS and VAS statement of cash flows). TheoVAS: Dng tin thun t hot ng kinh doanh c th bao gm c dng tin t hot ng u t. Bo co LCTT cung cp cc thng tin v cc dng tin c chia lm ba loi hot ng l 1) kinh doanh 2) u t 3) ti chnh (Operating, Investing & Financing). VAS 24 v bo co LCTT nh ngha Hot ng kinh doanh l cc hot ng to ra doanh thu ch yu ca doanh nghip v cc hot ng khc khng phi k cc hot ng u t hay hot ng ti chnh. Hot ng u t l cc hot ng mua sm, xy dng, thanh l, nhng bn cc ti sn di hn v cc khon u t khc khng thuc cc khon mc tng ng tin.

5.1. -

Cch ly s liu lp bo co lu chuyn tin t VAS v thng t hng dn cch lp bo co lu chuyn tin t (LCTT) l ly s liu t s qu tin mt v s ci tin gi ngn hng tng ng vi ti khon i ng. i vi cng ty thc hin k tan bng tay, vic lp bo co LCTT theo VAS hng dn s rt kh khn hoc nhng cng ty s dng phn mm quc t m khng c quan h i ng 1:1 tc l

38

h c th ghi nhiu N i ng vi nhiu C, th vic ny hon ton khng th lm c v trong s ci ti khon khng c ti khon i ng. - IAS/ IFRS: Theo thng l quc t vic lp bo co LCTT ch cn c thun ty cc s liu trn bng cn i k ton s u k v cui k, bo co kt qu (v c th c them mt vi thng tin t s ci) sau lm cc ng tc iu chnh l s ra cc ch tiu trn bo co LCTT. (Xem chi tit chng 24 Bo co lu chuyn tin t).

5.2. Cch lp bo co lu chuyn tin t - VAS hng dn cch lp bo co LCTT theo phng php gin tip bt u t li trc thu cng tr cc khon iu chnh trong c chnh lnh cc khon phi tr. Mc d trong quy nh v bo co yu cu cc ti khon tr ny khng bao gm cc khon phi tr lin quan n hot ng u t ti chnh. Tuy nhin do Ti khon 331 Phi tr cho ngi bn bao gm cc khon phi tr thng mi do mua hng ha, nguyn liu cho sn xut v phi tr cho vic mua sm ti sn c nh . Khi lp bo co LCTT k ton vin ch ly s d cui k tr s d u k ca TK 331 ny. Do vy n lm cho dng tin t hot ng kinh doanh ln ln vi dng tin t hot ng u t . Bo co ti chnh nm 2007 ca rt nhiu cng ty nim yt trn HOSE c li rt ln nhng li c dng tin t hot ng kinh doanh m rt ln do cng ty u t vo bt ng sn ln do vy c th c nhng sai lm trong vic lp bo co LCTT nh nu trn. - Theo IAS/ IFRS: Cc khon phi thu, phi tr thng mi c tch bit vi cc khon phi thu, phi tr v mua bn TSC hay ti sn di hn. Bi vy dng tin t hot ng kinh doanh khng th b ln ln vi dng tin u t ti chnh. V d: Cng ty Minh Ph nm 2008 c li thun thu l 30 t, chi ph khu hao ca nm l 5 t, s d cc ti khon ti sn ngn hn v n ngn hn phi tr khng i gia u nm v cui nm ngoi tr khon phi tr cho cc nh cung cp v mt cng trnh xy dng l 40 t. Theo IAS 7 v/ hoc VAS 24 v Thng t 105/2003/TT-BCT ngy 4/11/2003 v hng dn bo co LCTT, dng tin t hot ng kinh doanh trn bo co LCTT theo phng php gin tip (phng php c s dng rng ri nht bi cc doanh nghip) s nh sau:

Dng tin hot ng kinh doanh Li trc thu Cng chi ph khu hao Tr tng trong phi tr thng mi Dng tin thun t hot ng kinh doanh -

T ng 30 5 0 35

Theo cch ca IAS hng dn, v nu lm theo ng hng dn chi tit ca VAS, dng tin t hot ng kinh doanh ca cng ty cho nm 2008 l 35 t ng. Nu cng ty hot ng bnh thng, cc nh u t s d on l hng nm dng tin t hot ng kinh doanh ca cng ty s d ra khong 35 t ng c th ti tr cho cc hot ng khc m khng cn n cc ngun ti chnh bn ngoi.

39

Tuy nhin do cc hng dn trong ch k ton Vit Nam, ti khon phi tr ngi bn bao gm c phi tr cho cc nh cung cp ti sn di hn, v vy thc t cng ty khng tch phn phi tr cho vic mua sm TSC ra khi khon phi tr thng mi nn h lp bo co LCTT nh sau: Dng tin hot ng kinh doanh Li trc thu Cng khu hao Tr tng trong phi tr Dng tin thun t hot ng kinh doanh T ng 30 5 (40) (5)

Nh vy theo cch 2 m rt nhiu doanh nghip Vit Nam ang thc hin, khon phi tr xy dng ti sn c nh (thuc hot ng u t) li c ghi ln vo vi hot ng kinh doanh. N lm cho dng tin thun t hot ng kinh doanh khng cn ng ngha ca n na. Dng tin thun t hot ng kinh doanh nm 2008 l m 5 t ng. y r rng l mt vn nghim trng khi dng tin thun t hot ng kinh doanh l s m. iu c th lm cho cc nh u t ngh rng cc hot ng kinh doanh thng thng ca cng ty khng b chi? Cht lng khon li ca cng ty 30 t cng nh tnh hnh ti chnh ca cng ty c th c vn hoc khng bnh thng? V nu tip tc nh vy cng ty c th s gp nguy him. Trong cc bo co ti chnh ca cc cng ty c u t mua sm ti sn c nh nhiu m cha tr tin, dng tin thun t hot ng kinh doanh c th b m rt ln (nm 2007 rt nhiu bo co ti chnh ca cc cng ty nim yt b tnh trng dng tin hot ng kinh doanh ny b m). Tm li cc cng ty Vit Nam nn trnh by bo co LCTT theo ng VAS 24 v bo co LCTT. Dng tin t hot ng kinh doanh s khng bao gm cc hot ng u t, do theo phng php gin tip, ti khon phi tr ngi bn v phi thu khch hng s khng bao gm nhng khon phi thu v phi tr lin quan n hot ng u t mua sm ti sn di hn hay ti sn chnh. N ch bao gm cc khon phi thu v phi tr thng mi (Trade paybales/ Receivables) m thi. 6. So snh bn thuyt trnh bo co ti chnh theo IFRS v VAS (Comparing IFRS and VAS notes to financial statements) - VAS khng yu cu vic trnh by tch bit cc hot ng tip tc v khng tip tc. - IAS 35 yu cu trnh by ring bit cc hot ng tip tc v khng tip tc . Nhm mc tiu lm cho ngi s dng cc bo co ti chnh tng kh nng d on cc dng tin, EPS v tnh hnh ti chnh ca thc t hay ca doanh nghip. V d v trnh by bo co kt qu tch bit gia cc hot ng tip tc v khng tip tc nh Bng minh ha 35-6 trang sau.

7. V d chuyn i b bo co ti chnh t VAS sang IFRS (Example: converting

financial statements from VAS to IFRS) Phn ny chng ta hy chuyn mt b bo co ti chnh thc ca Tp on Vinamilk nm 2008 v 2007 theo VAS c trnh by trong phn ph lc 3 cun sch ny sang b bo

40

co ti chnh theo IAS/ IFRS. Mt s d kin thc ca Vinamilk c lu nh sau: qu phc li, khen thng ca Vinamilk l 10% li nhun sau thu. Gi nh rng ton b qu khen thng, phc li ny dng chi thng v chi phc li ngh mt cho cc nhn vin Cng ty p dng m hnh gi ph cho vic ghi chp v bo co cc ti sn di hn, bt ng sn u t v p dng phng php vn ch s hu cho u t vo cc cng ty lin doanh, lin kt. Lu rng IFRS khng bt buc mt biu mu bo co ti chnh c th no. N ch yu cu mt s chi tiu ti thiu bt buc phi c trn mi bo co. Cc doanh nghip cn c vo cc nguyn tc k ton, cc chun mc IAS/ IFRS v cc thng l quc t trnh by. cc phn trc chng ta tho lun cc nguyn tc k ton, chun mc IAS 01 Trnh by bo co ti chnh chng 7 v cc IAS lin quan trnh by cc bo co ti chnh p ng yu cu trnh by bo co ti chnh cc nc. Nn k ton c nh hng ln nht n k ton ca nhiu quc gia c l l h thng, thng l k ton ca M. Tip phi k n l ca Anh v mt trng phi na l Php.

Bng 35-6 Cc hot ng tip tc (Continuing Operation) (Segment A&B) 2008 2007 120 100 -80 40 -10 30 -8 22,50 -67 33 -9 24 -6 18,00 Cc hot ng khng tip tc (Discontinuing Operation) (Segment C) 2008 30 -35 -5 -3 -8 2 -6 2007 40 -50 -10 -4 -14 3.5 `-10,5 2008 150 -115 35 -13 22 -6 16,5 2007 140 -117 23 -13 10 -3 7,5 Ton tp on (Total entity as the whole)

Doanh thu (Revenue) Chi ph hot ng (Operating Expenses) Li trc li vay v thu (Profit before Interest&Tax Chi ph li vay (Interest expenses) Li trc thu (Profit before tax) Chi ph thu TNDN (Income tax expense) Li sau thu (Profit after tax) (ordinary Activities)

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7.1 Bng cn i k tan (Balance sheet) Theo thng l k ton M, phn cc ti sn s c trnh by theo th t tnh thanh khon gim dn (K ton hin hu ca Vit Nam hc theo kiu M). Ngha l ti sn s c lit k bt u t cc ti sn c tnh thanh khon cao nht l tin v tng ng tin, tip n l cc ti sn lu ng c tnh thanh khon cao cng nh cc khon phi thu ngn hn, hng tn kho cho n cc khon c tnh thanh khon yu dn nh ti sn c nh, ti sn v hnh. Bn ngun vn cng c lit k theo trnh t ngn hn gim dn. N bt u bng cc khon phi tr ngn hn n cc khon phi tr di hn v cui cng l vn ch s hu. Thng l bng cn i k ton theo kiu Anh v Php trnh by ngc li so vi kiu ca M, tc l tnh thanh khon hay ngn hn gim dn. Trong phn chuyn i BCKT ca Vinamilk t VAS sang IFRS, theo d liu thc t t ph lc, chng ta ch iu chnh phn qu khen thng phc li ca nm 2008 v 2007. K ton lm bt ton iu chnh gim li, ghi N Chi ph nhn vin v C Chi ph phi tr. Khon chi ph phi tr ny l n ngn hn nu n d kin tr trong 12 thng ti, ngc li s c bo co l phi tr di hn. trnh by ngn gn, thng thng bn cn i k ton khng nn di qu mt trang giy A4 nh bng minh ha 35-7:

Bng 35-7
TP ON SA VIT NAM (VINAMILK) BNG CN I K TON HP NHT (CONSOLIDATED BALANCE SHEET)

Ngy 31 thng 12 nm 2008 (as of 31/12/2008)

TI SN (ASSETS)

n v tnh: Triu ng
Thuy t minh 2008 2007

TI SN NGN HN (CURRENT ASSETS) Tin v cc khon tng ng tin (Cash & Cash equivalence) Cc khon u t ngn hn (Short-term investments) Cc khon phi thu ngn hn (Trade & other current receivables) Phi thu khch hng thun( Trade accounts receivable, net)* Tr trc cho ngi bn (Advance to suppliers) Cc khon phi thu khc (Other receivables) Hng tn kho (Inventories) Ti sn ngn hn khc (Other short-term assetss) TI SN DI HN (NON-CURRENT ASSETS) 5 6 3 4 (a)

3.187.605 338.654 374.002 646.385 530.002 75.460 40.923 1.775.342 53.222 2.779.354

3.177.727 117.819 654.485 654.720 504.483 79.847 70.390 1.675.164 15.539 2.247.390

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Cc khon phi thu di hn (non-current receivables) Ti sn c nh hu hnh (Tangible non-current assets) Nguyn gi TSC hu hnh (Cost of properties, Plants & Equipment) Khu hao ly k (Accummulated depreciation) Bt ng sn u t (Investment properties) Ti sn v hnh (Intangible assets) u t vo cng ty L.kt, L.doanh (Investment in associates, joint ventures) u t di hn khc (Other long-term investments) Ti sn di hn khc (Other non-current assets) TNG TI SN (TOTAL ASSETS) NGUN VN (LIABILITIES & EQUITY) N PHI TR (LIABILITIES) N ngn hn (Current libilities) Vay v n ngn hn (Short-term borrowing form) Phi tr ngi bn (Trade accounts payables) Thu v cc khon phi np nh nc (Tax & payables to government) Chi ph phi tr (Expense payable/Accrual Expenses) Cc khon phi tr, phi np ngn hn khc (Other payables) Qy khen thng, phc li (Bonus & welfare fund) N di hn (Non-current liablilities) Phi tr ngi bn di hn (Long term trade payables) Vay v n di hn (Long-term loan/debt) D phng tr cp mt vic lm (Unemployment allowance fund) VN CH S HU(EQUITY) Vn gp ca ch s hu (Share Capital/Paid in capital) Thng d vn c phn (Share Premium/Additional paid in capital) Qy u t pht trin (Investment & development fund) Qy d phng ti chnh (Financial reserve fund) Li nhun sau thu cha phn phi (Retained earning) Li ch ca c ng thiu s (Minority Interests) TNG CNG NGUN VN (TOTAL LIABILITIES & EQUITY) 17 17 17 17 17 2,4 10 11 12 13 17 8 7(b) 4(c) 4(d) 9,15

475 1.886.005 2.975.506 (1.089.451) 27.489 50.868 23.702 546.955 243.810 5.966.959

762 1.641.669 2.582.858 (941.189) 20.715 78.189 322.829 203.941 5.425.117

1.250.630 1.068.700 188.222 498.473 64.187 147.156 74.464 96.198 181.930 93.612 52.418 35.900 4.716.329 1.752.757 1.064.948 869.697 195.276 803.037 50.614 5.966.959

1.164.85 2 1.024.979 9.963 627.093 35.331 132.892 128.078 91.622 139.873 81.002 32.381 26.490 4.260.265 1.752.757 1.064.948 744.540 136.313 525.757 35.950 5.425.117

7.2. Bo co kt qu (li l) (Income statement/Profit loss account)

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Thng l quc t ca bo co kt qu (li l) l phn chi ph c trnh by theo cc chc nng nh chi ph phn phi (bn hng) v chi ph hnh chnh (qun tr doanh nghip). Mt khi bo co kt qu trnh by chi ph theo chc nng, doanh nghip bt buc phi trnh by thm bn cc chi ph theo bn cht nh chi ph nguyn liu, nhn cng, khu hao v cc chi ph khc bng tin. Thng l ny l theo kiu ca M v Anh (ging VAS) nh trnh by trong Bng minh ha 25-8 cho Vinamilk. Thng l theo kiu Php, bo co kt qu thng trnh by cc chi ph bn cht. Tr li bo co kt qu kinh doanh ca Vinamilk nm 2008, mt trong 10 bo co thng nin c chn l tt nht nm 2008, chng ti c vi bnh lun nh sau: Li hot ng kinh doanh Ph lc 25 trong bo co ti chnh ca Vinamilk nm 2008, phn thu nhp khc c hai khon khc thng so vi s tin kh ln c trnh by nh sau: (n v tnh: Triu ng)
Thu nhp khc 2008 2007

Tin thu do bn ph liu ph phm Thng t nh cung cp Tng

50.030 73.558 123.588

54.022 43.230 97.252

7.2.1. Thu tin do bn ph liu, ph phm Trong VAS 02 Hng tn kho on 09 c ghi Trng hp c sn phm ph, th gi tr sn phm ph c tnh theo gi tr thun c th thc hin c v gi tr ny c tr khi chi ph ch bin tp hp chung cho sn phm chnh. IAS 02 cng yu cu tng t. Nh vy theo VAS 02 cng nh IAS 02, cc khon tin bn ph liu, ph phm ca Vinamilk nm 2008,2007 tng ng 50,03 t v 54,022 t phi c ghi gim gi thnh sn phm chnh ch khng phi ghi vo thu nhp khc. n gin ton b chi ph gim ny chng ta iu chnh gim gi thnh hng bn trong k tng ng. 7.2.2. Thng t nh cung cp Vi s tin kh ln, nm 2008 l 73,558 t v 2007 l 43,23 t . Cc khon tin thng t nh cung cp v bn cht l cc khon chit khu thng mi (v d do mua vi s lng ln nn c gim gi sau mt thi gian no ). Bi vy theo IAS 02 hay VAS 02 on 06 c vit Cc khon chit khu thng mi v gim gi hng mua do hng mua khng ng quy cch phm cht c tr khi chi ph mua (tc gi vn hng mua). Nh vy cc khon tin thng ny phi c ghi chepd nh mt khon gim gi nguyn liu, v n l mt vic tt yu ca qu trnh kinh doanh vi s lng ln nh ca Vinamilk. Theo chng ti, Vinamilk nn iu chnh gim gi vn hng bn hn l ghi vo thu nhp khc. Mc d trong hng dn ti khon 711 ca h thng ti khon k ton Vit Nam c on vit Ni dung thu nhp khc ca doanh nghip, gm:-Cc khon thng ca khch hng lin quan n tiu th hng ha, sn phm dch v khng tnh trong doanh thu (nu c); Chng ti khng hiu ti sao khch hng li phi thng tin cho cng ty? Nu tnh hung ny c, theo chng ti on ny cng khng p dng cho Vinamilk c v khon tin cp ca Vinamilk l Thng t nh cung cp

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TP ON SA VIT NAM VINAMILK BO CO KT QU HOT NG KINH DOANH HP NHT (CONSOLIDATED INCOME STATEMENT) Cho nin kt thc ngy 31/12/2008 (For year end 31/12/2008) n v tnh: triu ng Thuyt minh Doanh thu bn hng v cung cp dch v (Sales and service revenue) Tr: cc khon gim tr doanh thu (Less: Revenue deduction) Doanh thu thun v bn hng v cung cp dch v (Net revenue) Gi vn hng bn (Cost of good sold/ Cost of sales) Li nhun gp v bn hng v cung cp dch v (Gross profit) Chi ph bn hng (Selling/ Distribution expenses) Chi ph chung v hnh chnh (General and Administration expenses) Li nhun t hot ng kinh doanh (Profit from operations) li tin gi (Interest revenue) Chi ph li tin vay (Interest expense) Thu nhp c tc c chia (Dividend revenue) Li bn c phiu u t (Realised gains on investment share) L cha thc hn do gim gi cc khon u t (Unrealised losses on investment share) L do chnh lch t gi hi oi (Loss on foreign exchanges rate difference) Li (l) khc (Other gains/losses) Thu nhp khc (Other incomes) Phn l trong lin doanh (Share of losses in a joint venture) Li nhun k ton trc thu (Accounting profit before tax) Chi ph thu thu nhp doanh nghip hin hnh (Current tax expense) Chi ph thu thu nhp doanh nghip hon li (Defer tax expense) Li ch ca c ng thiu s (Minority interests) Li nhun sau thu thu nhp doanh nghip (Net profit after tax, before bonus and welfare funds) Tr qu khen thng phc li cho nhn vin (Less bonus and welfare fund) Li nhun thun ca c ng cng ty m (125,155) (96,345) 26 26 24 25 20 22 23 24 20(a) 21 IFRS 2008 2007

8,380,563 (171,581) 8,208,982 (5,487,381) 2,721,601 (1,052,308) (297,804) 1,371,489 63,863 (26,971) 29,890 119,037 (122,820) (1,264) 5,454 6,585 (73,950) 1,371,313 (161,874) 39,259 1,422 1,250,120

6,675,244 (137,280) 6,537,964 (4,739,031) 1,798,933 (864,363) (204,192) 730,378 87,649 (11,667) 9,650 150,211 1,524 (5,909) 545 23,538 (30,538) 955,381 8,017 50 963,448

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(Net profit attributable to parent) li c bn trn c phiu (Basic EPS) VN/CP Li pha long trn mi c phiu (Dilluted EPS) 19

1,124,965 6,418 6,418

867,103 5,046 5,046

Tm li, theo VAS v IAS, bo co ca Vinamilk cn phi iu chnh gim gi vn hng bn xung v do vy li hot ng kinh doanh s tng tng ng 123,588 t nm 2008 v 97,252 t nm 2007. Vic iu chnh gim cc s tin ny t khon thu nhp khc theo bo co hin hu ca Vinamilk v tng li kinh doanh l hp l,v ng vi yu cu ca VAS v IAS. y l cc khon tin tt yu ca qu trnh kinh doanh thng thng ch khng phi l cc khon thu nhp khc, khng c tnh cht lp li nh l li l do bn ti sn c nh.

7.2.3. Cc khon thu nhp v chi ph ti chnh theo VAS Theo thng l quc t (IFRS) cc khon ny c bo co thnh cc mc ring r nh Bng minh ha 35-8. cc khon li l khc c ngha hn, mt s khon thu nhp v chi ph ti chnh theo VAS khi chuyn sang IFRS c chuyn thnh cc con s li l thun theo nguyn tc b tr ln nhau gia cc khon li v l cho cng mt loi giao dch (tr chi ph li tin vay v thu nhp li tin gi hoc li cho vay). V d li do bn c phiu u t nm 2008 c b tr gia khon li l 119.553 t ng (trong ph lc doanh thu ti chnh theo VAS) tr i khon l do bn c phiu u t l 0,516 t ng (trong mc chi ph ti chnh theo VAS) thnh tng li bn c phiu nm 2008 l 119.037 t ng nh trn bo co li l theo IAS trn. Li l do chnh lch t gi hi oi c b tr gia cc khon li do chnh lch t gi v l chnh lch t gi, ra s l rng chnh lch t gi trong nm 2008 l 1,264 t ng v nm 2007 l l 5,909 t ng. Tng t cc khon gim gi th trng ca cc khon u t chng khon c b tr gia s li (s hon nhp d phng) v s l (s d phng), nm 2008 li 122,82 t ng, nm 2007 l 1,524 t ng. Ngoi ra cn c cc khon li khc sau khi b tr l 5,454 t ng li nm 2008 v 0,545 t ng li nm 2007.
Tng hp thu nhp v chi ph ti chnh theo VAS chuyn sang IFRS Li tin gi (Interest revenue) Chi ph li tin vay (Interest expense) Thu nhp c tc c chia (Dividend revenue) Li bn c phiu u t (Realised gains on investment share) L cha thc hin do gim gi cc khon u t (Unrealised losses on investment share) L do chnh lch t gi hi oi (Loss on foreign exchanges rate difference) Li (l) khc (Other gains/losses) Tng 2008 63,863 (26,971) 29,890 119,037 (122,820) (1,264) 5,454 67,189 2007 87,649 (11,667) 9,650 150,211 1,524 (5,909) 545 232,003

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 lm ni bt s khc nhau gia bo co l theo VAS v IAS, trong bo co ny chng ti tch ring phn chi ph dnh cho qu khen thng, phc li, ngay sau li sau thu. Tuy nhin cng cn ni thm rng, theo IAS 10 Phc li ca nhn vin/ Employee benefits, cc khon tin thng hay phc li cho nhn vin c ghi N chi ph nhn vin v ghi C chi ph phi tr. Tng s li dnh cho cc c ng s gim tng ng l 125,155 t cho nm 2008 v 96,345 t nm 2007. Do vy EPS nm 2008 v 2007 cng tng ng gim xung cn l 6,418 v 5,046 (gim 11%). 7.3. Bo co thay i trong vn ch s hu (Statement of changes in equity) Xem bng minh ha s 35-9 trang sau, v c bn n ging nh phn bo co thay i vn ch s hu trong phn thuyt minh bo co ti chnh ca VAS. Tuy vy phn pha trn c thm ct nh gi li ti sn v ct chnh lch t gi m n khng c ghi vo li l m c ghi vo vn ch s hu. Tng t phn cc dng ngang, cng c thm dng - thng d t vic nh gi li bt ng sn (Surplus on revaluation of properties), gim t vic nh gi li cc khon u t (Deficit on revaluation of investments), chnh lch chuyn i ngoi t (Currency translation differences), s li l thun khng ghi nhn trong bo co kt qu (Net gains and losses not recognized in the income statement), li ch thiu s (Minority interest). iu lu y l n phi c mi lin h cht ch v cc ch tiu ca vn ch s hu gia s u k, cui k ca bng cn i k ton, bo co thay i trong vn ch s hu v s tng gim li trong k ca bo co kt qu kinh doanh. Bng 35-9
BO CO THAY I VN CH S HU (STATEMENT OF CHANGES IN EQUITY) Cho nm ti chnh kt thc vo ngy 31/12/2008 (For the year ended 31/12/2008 VT: Triu ng Thng d vn c phn (Share premium ) Qu u t v pht trin (Invest. & Dev. Fund) Qu d phng ti chnh (Financi al Reserve ) nh gi li ti sn (Reval uation Reserv e) Ch. Lch t gi (Tran slatio n Reser ve)

Vn c phn (Share capital)

Li ly k (Accumu lated profit)

Tng (Total)

S d ngy 31/12/2006 (Balance at 31/12/2006) - Cc thay i chnh sch k ton (Change in accounting policies) - S d cng b li (Restated balance) - Thng d t vic nh gi li bt ng sn (Surplus on revaluation of

1.590.000

54.217

580.103

88.141

371.238

2.683.699

1.590.000

54.217

580.103

88.141

371.238

2.683.699

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properties) - Gim t vic nh gi li cc khon u t (Deficit on revaluation of investments) - Chnh lch chuyn i ngoi t (Currency translation differences) - S li l thun khng ghi nhn trong bo co kt qu (Net gains and losses not recognized in the income statement) - Li thun trong k (Net profit for the period) - Trch lp cc qu (Entity funds) - Cc khon c tc (Dividends) - Li ch thiu s (Minority interest) - Pht hnh vn c phn (Issue of share capital) S d ngy 31/12/2007 (Balance at 31/12/2007) - Thng d t vic nh gi li bt ng sn (Surplus on revaluation of properties) - Gim t vic nh gi li cc khon u t (Deficit on revaluation of investments) - Chnh lch chuyn i ngoi t
162.757 1.010.731 35.950 164.437 48.172 865.739 865.739

1.364

1.364

(212.609) (499.975)

(499.975) 35.950

1.173.488

1.752.757

1.064.948

744.540

136.313

35.950

1.364

524.393

4.260.265

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(Currency translation differences) - S li l thun khng ghi nhn trong bo co kt qu (Net gains and losses not recognized in the income statement) - Li thun trong k (Net profit for the period) - Trch lp cc qu (Entity funds) - Cc khon c tc (Dividends) - Li ch thiu s (Minority interest) - Pht hnh vn c phn (Issue of share capital) S d ngy 31/12/2008 (Balance at 31/12/2008)
1.752.757 1.064.948 869.697 175.276 50.614 1.364 801.673 4.716.329 14.664 125.157 38.963 1.124.965 1.124.965

(164.120) (683.565)

(683.565) 14.664

7.4. Bo co lu chuyn tin t (Statement of cash flows) Bo co lu chuyn tin t ca Vinamilk theo VAS l tng thch vi IAS/ IFRS xem bng minh ha 35-10. Bng 35 10:
BO CO LU CHUYN TIN T HP NHT (CONSOLIDATED STATEMENT OF CASH FLOWS) Cho nin kt thc ngy 31/12/2008 (For the year ended 31/12/2008) (Theo phng php gin tip/ Indirect method) n v tnh: Triu ng 2008 LU CHUYN TiN T HoT NG KINH DOANH (CASH FLOWS FROM OPERATING ACTIVITIES) Li nhun trc thu (Profit before tax) iu chnh cho cc khon (Adjustment for): Khu hao ti sn c nh (Depreciation) Cc khon d phng (Allowances) Li chnh lch t gi hi oi cha thc hin (Foreign exchange rate differences) 178.430 124.892 (5.704) 130.772 42.696 (17.000) 1.371.313 955.381 2007

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Li t hot ng u t (Gains from investing activities) Chi ph li vay (Interest expense) Li nhun t hot ng kinh doanh trc nhng thay i vn lu ng (Cash flow from operating activities before working capital changes) Gim/(tng) cc khon phi thu (Decrease/(increase) in trade & other receivables) Tng hng tn kho (Increase in inventories) (Gim)/tng cc khon phi tr ((Decrease)/increase in trade payables) Tng chi ph tr trc (Increase in prepaid expenses) Tin li vay tr (interest expense paid) Thu thu nhp doanh nghip np (Business profit tax paid) Tin thu khc t hot ng kinh doanh (Other cash received from operating activities) Tin chi khc t hot ng kinh doanh (Other cash paid for operating activities) Lu chuyn tin thun t hot ng kinh doanh (Net cash from operating activities) LU CHUYN TiN T HOT NG U T (CASH FLOWS FROM INVESTING ACTIVITIES) Tin chi mua, xy dng TSC (purchase of property, plant & equipment) Tin thu t thanh l TSC v ti sn di hn khc (Proceed from disposal of noncurrent assets) Tin chi cho hot ng u t chng khon (Purchase trade securities) Tin bn chng khon u t v tri phiu (Received from sales of securities) Khon vay cp cho lin doanh v cng ty con (Investing in joint venture, subsidiaries) (Tng)/gim khon tin gi c k hn ((increase)/decrease in fixed term deposits) Tin chi u t gp vn vo n v khc (Investment in associates) Vn gp t cc c ng thiu s ca cng ty con (Minority interest of subsidiaries) Tin thu li cho vay, c tc v li nhun c chia (Interest & dividends received) Lu chuyn tin thun t hot ng u t (Net cash from investing activities) LU CHUYN TIN T HOT NG TI CHNH (CASH FLOWS FROM FINANCING ACTIVITIES) Tin thu t pht hnh c phiu (Proceed from issuance of share capital) Tin vay ngn hn, di hn nhn c (Proceed from borrowing) Tin chi tr n gc vay (Payment of principal) C tc, li nhun tr cho ch s hu (Dividends paid for owners) Lu chuyn tin thun t hot ng ti chnh (Net cash from financing activities) Lu chuyn tin thun trong nm (Net cash increase/ decrease during the year) Tin v tng ng tin u nm (Cash & cash equivalants at beginning of period) nh hng ca thay i t gi hi oi (Effects of foreign exchange rate differences)

(26.175) 26.971 1.669.727 13.354 (112.069) (105.919) (17.077) (25.957) (101.861) 53.507 (103.946) 1.269.759

(101.361) 11.667 1.039.138 (216.909) (725.346) 411.751 (69.830) (50.571) 78.257 (153.257) 313.478

(445.062) 4.217 3.010 (50.191) (134.152) 20.000 90.373 (531.785)

(743.965) 2.305 (478.475) 77.964 (80.926) 115.443 (4.650) 105.326 (1.015.978)

173.547 (9.963) (680.733) (517.149) 220.825 117.819 10.000

1.219.477 360.000 (377.883) (538.181) 663.413 (39.087) 156.895 11.000

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Tin v tng ng tin cui nm (Cash & cash equivalants at end of period)

338.654

117.819

Tm lc chng (Chapter summary) 1. Tng quan v chun mc k ton quc t v k ton Vit Nam . IASs / IFRSs c son tho bi IASB bao gm cc chuyn gia n t nhiu quc gia v vng lnh th thuc khp cc chu lc v n t nhiu ngh nghip khc nhau bao gm nhng ngi lp bo co ti chnh, nhng nh qun l, nhng ngi s dng cc bo co ti chnh v nhng hc gi uy tn. N c son tho v cng b theo nhng quy trnh rt cht ch m bo cht lng ca cc chun mc v m bo tnh thc hnh cao. IASs/ IFRSs c s dng rng ri khp th gii nh chu u, Singapore, Hng Kng, c v rt nhiu quc gia trn th gii. Rt nhiu quc gia khc ca chu v trn th gii ang iu chnh cc chun mc ca mnh ph hp hn vi IFRS v gim thiu s khc nhau nu c. 2. Tng quan s khc nhau gia VAS v IAS/ IFRS . Khc vi VAS, IAS khng c s bt buc mang tnh hnh thc (nh biu mu bo co thong nht, h thng ti khon k ton thng nht, hnh thc s k ton, mu cc chng t gc thng nht) . IAS mc d a ra rt chi tit cc nh ngha, phng php lm, cch trnh by v nhng thng tin bt buc phi trnh by trong cc bo co ti chnh nhng IAS khng bt buc phi s dng chung cc biu mu bo co ti chnh, h thng ti khon, cc h thng chng t, cc s k ton. IAS c b khung khi nim v tnh thng nht cao gia cc chun mc. VAS cn nhiu vn cha r rng , thiu nhiu vn v c bit l cn mu thun gia cc chun mc hoc s khng thng nht r rang gia chun mc v hng dn v chun mc . - S khc nhau v h thng ti khon. IAS hay IFRS ch quy nh v cc bo co ti chnh, khng quy nh v h thng ti khon k ton v n l cc phng tin k ton p ng c u ra ca k ton l cc bo co ti chnh. Doanh nghip t thit k h thng ti khon k ton t cc yu cu ca cc bo co ti chnh v bo co qun tr a ra mt h thng ti khon ph hp. Hu ht nhng ngi c hc v/ hoc lm theo cc h thng k ton quc t hay mang tnh thng l quc t u cho rng H thng ti khon k ton thng nht ca Vit Nam ch nn mang tnh hng dn khng nn mang tnh bt buc. Thng l k ton quc t cho php ghi nhiu N i ng vi nhiu C trong cng mt nh khon , tuy nhin khng nn lm dng vic ghi nhiu N i ng vi nhiu C mt i tnh r rng ca k ton. Mc d khng c vn bn php quy no quy nh cm ghi nhiu N i ng vi nhiu C trong cng mt nh khon k ton, nhng theo mt thi quen t xa, rt nhiu doanh nghip Vit Nam vn tun theo nguyn tc ny. Tuy nhin nhiu doanh nghip nc ngoi ti Vit Nam khng p dng nguyn tc ny. - H thng ti khon k ton thng nht ca Vit Nam ch quan tm ch yu n thng tin ca bo co ti chnh cho cc nh u t ch cha quan tm n thng tin qun tr ni b. Theo thng l quc t tn gi ti khon chnh l tn gi ngn gn ca s d ti khon hay ch tiu cn qun l. Khng cho ghp chung nhiu ch tiu khc nhau vo chung mt ti khon . Cc chi tiu khc nhau phi c ghi chp v bo co theo cc ti khon ring bit. 3. So snh bng cn i k ton (IFRS & VAS balance sheet compared) . IAS khc VAS trong hu ht cc khon mc ca bng cn i k ton nh k ton tin, doanh nghip ghi c lp vi ngn hng. Cc khon phi thu thng mi tch bit vi cc khon phi thu t bn TSC

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hay khc. Gi thnh phm c tnh theo phng php gi thnh thng thng hn l thc t v n khng chp nhn phng php LIFO. Cc ti sn sinh vt v sn phm nng nghip thu hoch t cc ti sn sinh vt c ghi nhn theo gi tr hp l (gi th trng) cui mi k, chnh lch c ghi vo li l cha thc hin trn bo co kt qu. Cc khon chng khon sn-sng-bn cng c iu chnh theo gi hp l cui k nhng n c ghi tng gim vn ch s hu trn bng cn i k ton khng ghi vo bo co li l. Vic nhn c tc bng c phiu khng ghi tng thu nhp m ch thun ty ghi bt ton ghi nh l tng s lng c phiu ln ng thi gim n gi vn nhng tng gi vn khng i. Cc khon u t bng tri phiu c ghi nhn theo gi vn tr (cng) khu hao chit khu (ph tri). u t vo cng ty lin doanh c hp nht theo phng php hp nht tng ng, gii php thay th l theo phng php vn ch s hu. VAS ch a ra phng php vn ch s hu. Phng php hp nht tng ng khc vi hp nht thng thng ch ch phn ti sn, n phi tr, thu nhp v chi ph thuc s hu tp on l c a vo trong ti khon bo co. N khng c li ch thiu s (minority interests). Vic hp nht cc bo co ti chnh bt buc thc hin cho c bo co nm vo bo co gia nin . TSC c th la chn m hnh gi ph hoc p dng m hnh gi tr hp l nu n c th o lng mt cch ng tin cy. Chnh lch gi tr hp l gia cc k c ghi vo vn ch s hu. Ring i vi bt ng sn u t chnh lch ny c php ghi vo li l trn bo co kt qu. Tuy nhin khi dng m hnh gi tr hp l, trong phn thuyt minh, doanh nghip vn phi thuyt minh gi gc ca n nh u t c th t nh gi v so snh. TSC c cho tng ghi vo thu nhp phn ph hp vi chi ph nhn c tin cho tng (phn khu hao ca k chng hn). Khi ti sn c nh hu hnh hoc v hnh v ti chnh b gim gi tr, IAS yu cu ghi nhn ngay vo chi ph. Theo IAS, t ai thuc ti sn hu hnh. Cc ti khon phi tr thng mi c tch bit vi cc khon phi tr do mua sm TSC hay mua ti sn ti chnh. Khon phi tr bao gm cc khon thng v chi ph phc li cho nhn vin. Vn ch s hu khng bao gm cc qu khen thng, phc li. Cc khon nh gi li ti sn c ghi tng gim vn ch s hu. 4. So snh bo co kt qu kinh doanh. vic so snh v qun tr c tt hn, theo IFRSs li hot ng kinh doanh l cc khon li l t cc hot ng kinh doanh thng thng ca doanh nghip, n khng bao gm cc khon thu nhp v chi ph ti chnh. Chi ph ti chnh theo thng l quc t ch n gin l chi ph li vay v cc chi ph trc tip lin quan n vay tin bao gm c vic li l do thay i t gi ngoi t pht sinh t vic vay tin nh mt khon chi ph li vay. Cc khon chi ph khc v thu nhp khc theo IAS bao gm bt ng sn u t theo m hnh gi tr hp l, cc khon chnh lch gi tr hp l cui k so vi u k c ghi nhn l li l trong bo co ti chnh k . Theo VAS ch p dng phng php gi gc tr i khu hao ly k. Do vy khng c khon li, l ny pht sinh. Trng hp ti sn c nh c chnh ph cho tng, theo IAS, doanh nghip ch c ghi nhn nh mt khon thu nhp trong k lin quan ph hp vi chi ph lin quan (khu hao) m chng c nhn b p. Theo VAS n c ghi nhn ton b thu nhp vo k nhn c ti sn. Theo IAS, li dng tnh EPS c bn l li thun thuc cc c ng. N khng bao gm cc khon li nhng c dng chia cho nhn vin hay i tng khc nh qu khen thng phc li. VAS khng tr cc qu ny nnt nhiu tnh hung EPS tnh thei VAS cao hn IAS kh

52

nhiu thng thng t 5 15%, c bit c th ln 30%. Theo IAS, EPS pha long v EPS c bn phi c trnh by trn b mt v ni bt nh nhau trn bo co kt qu kinh doanh. Tuy nhin hin nay VAS cha c t hng dn chi tit, nn cc doanh nghip vn khng bo co EPS pha long trn bo co kt qu kinh doanh. Trng hp chia c tc bng c phiu, khc vi IAS, VAS cha c quy nh iu chnh hi t EPS. Trong trng hp , vic phn tch xu hng EPS qua cc nm theo s liu EPS gc (khng iu chnh) s b sai lch rt nghim trng. Theo IAS 27, cc bo co ti chnh hp nht phi c lp lp cho cc bo co ti chnh nm v cc bo co ti chnh tm thi gia nin tuy nhin, theo VAS vic lp bo co mang tnh khuyn khch. iu ny c ngha l bo co ti chnh gia nin c th khng y v thiu chnh xc. y l mt l hng ln m cc nh to lp ch k ton phi nhanh chng chnh sa, trnh nhng hu qu ln cho cc nh u t m hin nay h ang phi gnh chu. Bo co hp nht vi cc cng ty lin doanh, theo IAS, cc doanh nghip nn s dng phng php hp nht tng ng, tuy nhin c th s dng phng php vn ch s hu. VAS ch quy nh phng php vn ch s hu. 5. So snh bo co lu chuyn tin t . VAS v thng t hng dn cch lp bo co lu chuyn tin t l ly t s qu tin mt v s ci tin gi ngn hng tng ng vi cc ti khon i ng. Theo thng l quc t, vic lp bo co LCTT ch cn c thun ty cc s liu trn bng cn i k ton s u k v cui k, bo co kt qu (v c th c thm mt vi thng tin t s ci) sau lm cc ng tc iu chnh l ra cc ch tiu trn bo co LCTT. VAS hng dn cch lp bo co LCTT theo phng php gin tip bt u t li trc thu cng tr cc khon iu chnh trong c chnh lch cc khon phi tr. Mc d trong quy nh v bo co yu cu cc khon phi tr ny khng bao gm cc khon phi tr lin quan n hot ng u t v ti chnh. Tuy nhin do ti khon 331 Phi tr cho ngi bn bao gm cc khon phi tr thng mi do mua hng ha, nguyn liu cho sn xut v phi tr cho vic mua sm ti sn c nh hay mua khc. Khi lp bo co LCTT k ton vin ch ly s d cui k tr s d u k ca ti khon 331 ny. Do vy n lm cho dng tin t hot ng kinh doanh ln ln vi dng tin t hot ng u t.

53