{"id":20664,"date":"2026-08-27T13:46:27","date_gmt":"2026-08-27T06:46:27","guid":{"rendered":"https:\/\/brochure.crowevietnam.vn\/ja\/?post_type=japan-news&#038;p=20664"},"modified":"2026-08-27T13:46:27","modified_gmt":"2026-08-27T06:46:27","slug":"vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc","status":"publish","type":"japan-news","link":"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/","title":{"rendered":"\u56fd\u969b\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\uff08VIFC\uff09\u306e\u30e1\u30f3\u30d0\u30fc\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u306bIFRS\u3092\u9069\u7528\u53ef\u80fd\uff1a\u8ca1\u653f\u7701\u901a\u9054\u7b2c118\/2026\/TT-BTC\u53f7"},"content":{"rendered":"\n<p>2026 \u5e74 8 \u6708 18 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\u904b\u55b6\u6a5f\u95a2\u306f\u3001\u516c\u5f0f\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8 vifc.gov.vn \u306b\u304a\u3044\u3066 2026 \u5e74\u304b\u3089 2027 \u5e74\u306e\u30e1\u30f3\u30d0\u30fc\u767b\u9332\u30fb\u8a8d\u5b9a\u30b7\u30b9\u30c6\u30e0\u3092\u958b\u59cb\u3057\uff082026 \u5e74 8 \u6708 17 \u65e5\uff09\u3001\u3042\u308f\u305b\u3066\u3001\u30e1\u30f3\u30d0\u30fc\u767b\u9332\u306e\u624b\u7d9a\u304a\u3088\u3073\u6a19\u6e96\u69d8\u5f0f\u3092\u5b9a\u3081\u308b 2026 \u5e74 8 \u6708 11 \u65e5\u4ed8\u6c7a\u5b9a\u7b2c 01\/QD-CQDH \u53f7\u3092\u516c\u5e03\u3057\u307e\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u30012026 \u5e74\u306b VIFC \u3078\u52a0\u5165\u3059\u308b\u4f01\u696d\u306f\u30012027 \u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #002d62;color:#002d62\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #002d62;color:#002d62\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#1-%E9%81%A9%E7%94%A8%E7%AF%84%E5%9B%B2%E3%81%8A%E3%82%88%E3%81%B3%E9%81%A9%E7%94%A8%E5%AF%BE%E8%B1%A1\" >1. \u9069\u7528\u7bc4\u56f2\u304a\u3088\u3073\u9069\u7528\u5bfe\u8c61<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#2-%E9%81%A9%E7%94%A8%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B-3-%E3%81%A4%E3%81%AE%E5%8E%9F%E5%89%87%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-3-%E6%9D%A1%EF%BC%89\" >2. \u9069\u7528\u306b\u95a2\u3059\u308b 3 \u3064\u306e\u539f\u5247\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 3 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#3-%E6%8F%90%E5%87%BA%E5%85%88%E3%80%81%E5%A0%B1%E5%91%8A%E6%9C%9F%E9%96%93%E3%81%8A%E3%82%88%E3%81%B3%E6%8F%90%E5%87%BA%E6%9C%9F%E9%99%90%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-4-%E6%9D%A1%EF%BC%89\" >3. \u63d0\u51fa\u5148\u3001\u5831\u544a\u671f\u9593\u304a\u3088\u3073\u63d0\u51fa\u671f\u9650\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 4 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#4-%E9%81%A9%E7%94%A8%E3%82%92%E9%81%B8%E6%8A%9E%E3%81%99%E3%82%8B%E4%BC%81%E6%A5%AD%E3%81%AE%E8%B2%AC%E4%BB%BB%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-5-%E6%9D%A1%EF%BC%89\" >4. \u9069\u7528\u3092\u9078\u629e\u3059\u308b\u4f01\u696d\u306e\u8cac\u4efb\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 5 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#5-%E7%B5%8C%E9%81%8E%E6%8E%AA%E7%BD%AE%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-6-%E6%9D%A1%EF%BC%89\" >5. \u7d4c\u904e\u63aa\u7f6e\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 6 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#6-%E6%96%BD%E8%A1%8C%E6%97%A5%E3%81%8A%E3%82%88%E3%81%B3%E5%AE%9F%E6%96%BD%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-7-%E6%9D%A1%EF%BC%89\" >6. \u65bd\u884c\u65e5\u304a\u3088\u3073\u5b9f\u65bd\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 7 \u6761\uff09<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/brochure.crowevietnam.vn\/ja\/japanese-news\/vifc%e3%83%a1%e3%83%b3%e3%83%90%e3%83%bc%e3%81%afifrs%e9%81%a9%e7%94%a8%e5%8f%af%e8%83%bd%ef%bc%9a%e9%80%9a%e9%81%94118-2026-tt-btc\/#%F0%9F%92%A1-%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E6%8E%A8%E5%A5%A8%E4%BA%8B%E9%A0%85\" >\ud83d\udca1 \u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"1-%E9%81%A9%E7%94%A8%E7%AF%84%E5%9B%B2%E3%81%8A%E3%82%88%E3%81%B3%E9%81%A9%E7%94%A8%E5%AF%BE%E8%B1%A1\"><\/span>1. \u9069\u7528\u7bc4\u56f2\u304a\u3088\u3073\u9069\u7528\u5bfe\u8c61<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u672c\u901a\u9054\u306f\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210\u304a\u3088\u3073\u8868\u793a\u306e\u307f\u3092\u5bfe\u8c61\u3068\u3057\u307e\u3059\u3002\u4f01\u696d\u306e\u7a0e\u52d9\u4e0a\u306e\u7fa9\u52d9\u306f\u3001\u9078\u629e\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f15\u304d\u7d9a\u304d\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 1 \u6761\uff09\u3002<\/p>\n<p>\u9069\u7528\u5bfe\u8c61\u306f\u3001\u56fd\u4f1a\u6c7a\u8b70\u7b2c 222\/2025\/QH15 \u53f7\u304a\u3088\u3073\u305d\u306e\u65bd\u884c\u3001\u6539\u6b63\u307e\u305f\u306f\u4ee3\u66ff\u306b\u95a2\u3059\u308b\u6587\u66f8\u306b\u57fa\u3065\u304f\u30d9\u30c8\u30ca\u30e0\u56fd\u969b\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\u306e\u30e1\u30f3\u30d0\u30fc\u3067\u3042\u308b\u4f01\u696d\u304a\u3088\u3073\u7d4c\u6e08\u7d44\u7e54\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5f53\u8a72\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u30cb\u30fc\u30ba\u3001\u80fd\u529b\u304a\u3088\u3073\u30ea\u30bd\u30fc\u30b9\u3092\u6709\u3059\u308b\u8005\u3067\u3059\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 2 \u6761\uff09\u3002\u672c\u5236\u5ea6\u306f\u4efb\u610f\u9069\u7528\u3067\u3042\u308a\u3001\u5f37\u5236\u9069\u7528\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"2-%E9%81%A9%E7%94%A8%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B-3-%E3%81%A4%E3%81%AE%E5%8E%9F%E5%89%87%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-3-%E6%9D%A1%EF%BC%89\"><\/span>2. \u9069\u7528\u306b\u95a2\u3059\u308b 3 \u3064\u306e\u539f\u5247\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 3 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u516c\u5e03\u3055\u308c\u305f\u5185\u5bb9\u3092\u305d\u306e\u307e\u307e\u9069\u7528: \u73fe\u884c\u306e\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u898f\u5b9a\u3092\u5909\u66f4\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u5b8c\u5168\u306b\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 3 \u6761\u7b2c 1 \u9805\uff09\u3002<\/li>\n<li>\u4e8b\u696d\u5e74\u5ea6\u5185\u3067\u306e\u4e00\u8cab\u6027: \u9069\u7528\u306e\u958b\u59cb\u307e\u305f\u306f\u4e2d\u6b62\u306f\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\u306e\u521d\u65e5\u306b\u306e\u307f\u52b9\u529b\u3092\u751f\u3058\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u7b2c 3 \u6761\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u5831\u544a\u54c1\u8cea: \u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u5b8c\u5168\u6027\u3001\u9069\u6642\u6027\u3001\u771f\u5b9f\u6027\u304a\u3088\u3073\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3057\u3001\u5bb9\u6613\u306b\u691c\u8a3c\u304a\u3088\u3073\u7ba1\u7406\u3067\u304d\u308b\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 3 \u6761\u7b2c 3 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"3-%E6%8F%90%E5%87%BA%E5%85%88%E3%80%81%E5%A0%B1%E5%91%8A%E6%9C%9F%E9%96%93%E3%81%8A%E3%82%88%E3%81%B3%E6%8F%90%E5%87%BA%E6%9C%9F%E9%99%90%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-4-%E6%9D%A1%EF%BC%89\"><\/span>3. \u63d0\u51fa\u5148\u3001\u5831\u544a\u671f\u9593\u304a\u3088\u3073\u63d0\u51fa\u671f\u9650\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 4 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u56fd\u969b\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\u306e\u904b\u55b6\u6a5f\u95a2\u304a\u3088\u3073\u76e3\u7763\u6a5f\u95a2\u306a\u3089\u3073\u306b\u30d9\u30c8\u30ca\u30e0\u306e\u6240\u8f44\u5f53\u5c40\u306b\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 4 \u6761\u7b2c 1 \u9805\uff09\u3002<\/li>\n<li>\u5831\u544a\u671f\u9593\u304a\u3088\u3073\u63d0\u51fa\u671f\u9650\u306f\u30d9\u30c8\u30ca\u30e0\u306e\u4f1a\u8a08\u6cd5\u4ee4\u306b\u5b9a\u3081\u308b\u671f\u9593\u304a\u3088\u3073\u671f\u9650\u3092\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3057\u307e\u3059\u3002IFRS \u3092\u63a1\u7528\u3057\u3066\u3082\u63d0\u51fa\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306f\u5909\u66f4\u3055\u308c\u307e\u305b\u3093\uff08\u7b2c 4 \u6761\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u3044\u3066\u4f5c\u6210\u3055\u308c\u305f\u8ca1\u52d9\u8af8\u8868\u306f\u3001\u6240\u8f44\u5f53\u5c40\u3078\u306e\u63d0\u51fa\u304a\u3088\u3073\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u60c5\u5831\u958b\u793a\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\uff08\u7b2c 4 \u6761\u7b2c 3 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"4-%E9%81%A9%E7%94%A8%E3%82%92%E9%81%B8%E6%8A%9E%E3%81%99%E3%82%8B%E4%BC%81%E6%A5%AD%E3%81%AE%E8%B2%AC%E4%BB%BB%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-5-%E6%9D%A1%EF%BC%89\"><\/span>4. \u9069\u7528\u3092\u9078\u629e\u3059\u308b\u4f01\u696d\u306e\u8cac\u4efb\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 5 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u5f53\u8a72\u9078\u629e\u306b\u3064\u3044\u3066\u6cd5\u7684\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\uff08\u7b2c 5 \u6761\u7b2c 1 \u9805\uff09\u3002<\/li>\n<li>\u7a0e\u52d9\u5f53\u5c40\u306a\u3089\u3073\u306b\u898f\u5236\u30fb\u76e3\u7763\u5f53\u5c40\u306b\u5bfe\u3057\u3001\u5341\u5206\u306a\u60c5\u5831\u304a\u3088\u3073\u660e\u78ba\u304b\u3064\u900f\u660e\u6027\u306e\u3042\u308b\u8aac\u660e\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\uff08\u7b2c 5 \u6761\u7b2c 2 \u9805\uff09\u3002<\/li>\n<li>\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3078\u306e\u6e96\u62e0\u3092\u660e\u8a18\u3059\u308b\u3053\u3068\u3002\u8ca1\u52d9\u8af8\u8868\u304a\u3088\u3073\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u6ce8\u8a18\u306b\u304a\u3044\u3066\u5f53\u8a72\u6e96\u62e0\u3092\u8a18\u8f09\u3057\u307e\u3059\uff08\u7b2c 5 \u6761\u7b2c 3 \u9805\uff09\u3002<\/li>\n<li>\u9069\u7528\u958b\u59cb\u65e5\u307e\u305f\u306f\u9069\u7528\u4e2d\u6b62\u65e5\u306e\u5c11\u306a\u304f\u3068\u3082 30 \u65e5\u524d\u307e\u3067\u306b\u3001\u8ca1\u52d9\u7701\u3078\u66f8\u9762\u3067\u901a\u77e5\u3059\u308b\u3053\u3068\uff08\u7b2c 5 \u6761\u7b2c 4 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"5-%E7%B5%8C%E9%81%8E%E6%8E%AA%E7%BD%AE%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-6-%E6%9D%A1%EF%BC%89\"><\/span>5. \u7d4c\u904e\u63aa\u7f6e\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 6 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u73fe\u884c\u306e\u4f1a\u8a08\u5236\u5ea6\u307e\u305f\u306f\u4f1a\u8a08\u57fa\u6e96\u304b\u3089\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3078\u79fb\u884c\u3059\u308b\u4f01\u696d\u306f\u3001IFRS \u7b2c 1 \u53f7\u300c\u56fd\u969b\u8ca1\u52d9\u5831\u544a\u57fa\u6e96\u306e\u521d\u5ea6\u9069\u7528\u300d\u306b\u5f93\u3044\u3001\u6bd4\u8f03\u60c5\u5831\u3092\u8868\u793a\u3057\u3001\u5341\u5206\u306a\u958b\u793a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 6 \u6761\u7b2c 1 \u9805\uff09\u3002<\/li>\n<li>\u56fd\u4f1a\u6c7a\u8b70\u7b2c 222\/2025\/QH15 \u53f7\u304a\u3088\u3073\u653f\u4ee4\u7b2c 324\/2025\/ND-CP \u53f7\u306b\u57fa\u3065\u304d\u3001\u3059\u3067\u306b\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u672c\u901a\u9054\u306b\u57fa\u3065\u304d\u5f15\u304d\u7d9a\u304d\u9069\u7528\u3057\u307e\u3059\uff08\u7b2c 6 \u6761\u7b2c 2 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"6-%E6%96%BD%E8%A1%8C%E6%97%A5%E3%81%8A%E3%82%88%E3%81%B3%E5%AE%9F%E6%96%BD%EF%BC%88%E8%B2%A1%E6%94%BF%E7%9C%81%E9%80%9A%E9%81%94%E7%AC%AC-1182026TT-BTC-%E5%8F%B7%E7%AC%AC-7-%E6%9D%A1%EF%BC%89\"><\/span>6. \u65bd\u884c\u65e5\u304a\u3088\u3073\u5b9f\u65bd\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 7 \u6761\uff09<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>\u672c\u901a\u9054\u306f\u30012027 \u5e74 1 \u6708 1 \u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u30012027 \u5e74 1 \u6708 1 \u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u7b2c 7 \u6761\u7b2c 1 \u9805\uff09\u3002<\/li>\n<li>\u8ca1\u52d9\u7701\uff08\u4f1a\u8a08\u30fb\u76e3\u67fb\u5236\u5ea6\u7ba1\u7406\u76e3\u7763\u5c40\uff09\u306f\u3001\u8ca1\u52d9\u7701\u306e\u96fb\u5b50\u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8\u306b\u304a\u3044\u3066\u3001\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u3092\u9078\u629e\u3057\u305f\u4f01\u696d\u306e\u4e00\u89a7\u3092\u516c\u8868\u3057\u3001\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3057\u307e\u3059\u3002\u5f53\u8a72\u4e00\u89a7\u306f\u3001\u4f01\u696d\u304b\u3089\u9069\u7528\u958b\u59cb\u307e\u305f\u306f\u9069\u7528\u4e2d\u6b62\u306e\u901a\u77e5\u3092\u53d7\u9818\u3057\u305f\u65e5\u304b\u3089 15 \u65e5\u4ee5\u5185\u306b\u66f4\u65b0\u3055\u308c\u307e\u3059\uff08\u7b2c 7 \u6761\u7b2c 2 \u9805\uff09\u3002<\/li>\n<\/ul>\n<h2 class=\"text-bold\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%A1-%E4%BC%81%E6%A5%AD%E3%81%B8%E3%81%AE%E6%8E%A8%E5%A5%A8%E4%BA%8B%E9%A0%85\"><\/span>\ud83d\udca1 \u4f01\u696d\u3078\u306e\u63a8\u5968\u4e8b\u9805<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>VIFC \u3078\u306e\u52a0\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u4f01\u696d\u5411\u3051<\/p>\n<ol>\n<li>\u4f1a\u8a08\u57fa\u6e96\u306e\u9078\u629e\u3092\u3001\u5f53\u521d\u304b\u3089\u30e1\u30f3\u30d0\u30fc\u52a0\u5165\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u7d44\u307f\u8fbc\u3080\u3053\u3068\u3002 \u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3059\u308b\u6a29\u5229\u306f\u3001VIFC \u306e\u30e1\u30f3\u30d0\u30fc\u3068\u306a\u3063\u305f\u5f8c\u306b\u306e\u307f\u751f\u3058\u307e\u3059\uff08\u8ca1\u653f\u7701\u901a\u9054\u7b2c 118\/2026\/TT-BTC \u53f7\u7b2c 2 \u6761\uff09\u3002\u4f01\u696d\u306f\u3001IFRS \u306e\u63a1\u7528\u304c\u81ea\u793e\u306b\u9069\u3057\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\u3059\u308b\u3068\u540c\u6642\u306b\u3001vifc.gov.vn \u3067\u30e1\u30f3\u30d0\u30fc\u52a0\u5165\u6761\u4ef6\u304a\u3088\u3073\u7533\u8acb\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u81ea\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u57fa\u3065\u304d\u9069\u7528\u958b\u59cb\u65e5\u3092\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u3002 \u672c\u901a\u9054\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u304c 2027 \u5e74 1 \u6708 1 \u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\uff08\u7b2c 7 \u6761\u7b2c 1 \u9805\uff09\u3001\u9069\u7528\u958b\u59cb\u306f\u5e74\u9593\u4f1a\u8a08\u671f\u9593\u306e\u521d\u65e5\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u7b2c 3 \u6761\u7b2c 2 \u9805\uff09\u3002\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u66f8\u9762\u306b\u3088\u308b\u901a\u77e5\u306f\u9069\u7528\u958b\u59cb\u65e5\u306e 30 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