Vietnam Laws & Regulations on Accounting

DCPA would like to provide you with a comprehesnive overview of prevailing laws and regulations on accounting and financial reporting in Vietnam

Prevailing laws and regulations on iaccounting and financial reporting in Vietnam include:

  • Law on Accounting No. 88/2015/QH13 dated November 20, 2015.
  • Decree No. 174/2016/NĐ-CP dated December 30, 2016, elaboration of some article of the Law on Accounting.
  • Circular No. 05/2019/TT-BTC dated January 25, 2019 accounting instructions for microfinance institutions.
  • Circular No.39/2020/TT-BTC dated May 15,2020, amendments to reporting regulations in the independent accounting and audit sector in some decrees.
  • Circular No. 40/2020/TT-BTC dated May 15, 2020 providing guidance on reporting regulations in the independent accounting and audit sector in Government’s Decree No. 174/2016/NĐ-CP elaborating on several articles of the Accounting Law and Government’s Decree No. 17/2012/NĐ-CP providing details and instructions about implementation of several.

Should you need a full English version of any of the above laws and regulations or need an interpretation any part thereof, please do not hesitate to contact us.

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