- Mflc dp cdng khai hod thdng tin cdn lam giam hieu qua vd y nghia ciia hoat dpng kiem todn d ehd nd l a m eho cdc chu the trong n e n kinh te khdng ed thdi quen sfl dung cdc bao ca[r]
Trang 1^
DOC LAP BAO CAO TAI CHINH CUA
NGAN HANG THl/dNG MAI VIET NAM
TS LE TAN PHl/dC*
Trong nen kinh te hien nay, ddc
biet Id sau khi VN gia nhap vdo WTO
thi hoat dong ngdn hdng rat da dang
phiic tap, v&i mvic do rui ro tiem dn
ldn Ben canh do, hoat dong ngdn
hdng CO vai tro rdt l&n trong nen kinh
te dong thdi rdt nhay cam vdi cdc
dieu kien kinh te vd chinh tri, do do
cdn thiet phdi kiem todn doc lap cdc
bdo cdo tdi chinh ngdn hdng thiicfng
mai
1 YlTu t^inh hirdng dlTn ho^t d$ng kilm toin
d$c l$p BCTC cda NHTM VN
1.1 Yeu to ngi tai trong ngdn hdng thiicfng
mai
H^ t h o n g k i e m s o a t n p i bo
Nlidng han ciie cua bp phdn kiem todn npi bp:
- Nguyen nhdn trUc tie'p: Mdt trong nhflng
nguyen nhdn quan trpng Id chUa cd sU phan biet
rach rdi gifla cdng tdc kiem tra, Idem todn ndi bd
vd cdng tdc kiem sodt trong mdi qui tnnh nghiep
vu
- Nguyen nhdn gidn tiep: Mflc dp quan he dpc
vd ngang nhfl hien nay 1dm cho hieu qua cua tinh
dpc lap phan ndo hi han che Trong quan he dpc,
bd phan KTNB chi n h a n h phan ndo chiu sU chi dao v l m a t nghiep vu cua phdng KTNB Trung uang, song mpi bdo cdo kiem tra diu khdng the vuat cap, vdn phdi Id bdo cao gidm ddc chi nhdnh
Mat khdc, trong quan he ngang KTNB trUc thudc giam ddc, thUc hien ehuang trinh kiem toan ndi
bd do gidm ddc ehi n h a n h chi dao
1.2 Yeu to dnh hiidng tU cdc cong ty kiem
todn trong viec kiem todn dgc lap cdc bdo
cdo tdi chinh NHTM
Hien nay, d VN cd gan 160 cdng ty kiem todn dang hoat ddng, thflc hien quy dinh tai dilu 33 Nghi dinh 105/2004/ND-CP ngdy 30/3/2004 cua Chinh phu v l kiem todn dpc lap va Quyet dinh so' 47/QD-BTC ngdy 14/7/2005 cua Bd Tdi ehinh vl viec chuyen giao cho hdi n g h i nghiep thuc hien mdt so' npi dung cdng viec quan ly hdnh n g h i ke todn, kiem toan Tfl 1/10/2006 cdc cdng ty kiem toan phai thflc h i e n viec thdng bdo danh sach kiem todn vien ddng ky hdnh n g h i vdi Hpi Kiem todn vien h a n h nghe VN (VACPA) Hien nay chi nhflng cdng ty kiem toan cd tfl 3 ngfldi trd len cd chflng chi kiem toan vien, lam viec todn bd thdi gian cho cdng ty vd dflpc VACPA ky xdc n h a n danh sdch kiem toan vien dang ky hdnh nghe mdi
du dilu kien thflc hien kiem toan Cdc kiem toan vien dd ddng ky h a n h nghe vd dfldc VACPA xac
Trang 2MMS QUAN TRI DOANH NGHIEP
^
n h a n mdi dflpc ky ten trong bao cdo kiem todn
- Cdc doanh nghiep, eac chu dau tU VN chUa cd
thdi quen sfl dung thdng tin tdi chinh dfldc kiem
todn de dfla ra cdc quye't dinh dau tfl cung gdp
phan lam cho cdc kiem toan vien khdng t h a y h e t
dupc trach nhiem cua minh dd'i vdi chat Ifldng dich
vu kiem todn do minh cung cap
- Su canh t r a n h khdng Idnh m a n h gifla cac
cdng ty kiem todn bang edeh h a gid phi da gidn
tie'p dnh hfldng de'n chat Ifldng cua bao cao Idem
todn Gid phi Idem toan cdt gidm, de dam bao lai
nhuan trong kinh doanh, cac cdng ty kiem todn
bat budc phai cdt giam thdi gian kiem todn, cat
giam thu tuc kiem todn so' lUpng Cdc bdng chflng
kiem todn hi thu hep, ke't qua nay dan de'n rui ro
kiem todn cao
- Mat khdc, cdc cong ty kiem todn cdn non tre,
dpi ngu kiem toan vien cdn mdng va ye'u v l
nghiep vu, chfla ed hoac neu ed bp phan Idem todn
rieng ngan hdng thi r a t nhd vd cac nghiep vu
kiem tudn cdn h a n che Ddng thdi cdc cdng ty
kiem todn cdn chUa cd bien phdp tfl gidm sdt
nhdm nang cao cha't Iflang kiem toan
1.3 Yeu to dnh hiidng tii moi triidng kinh
doanh
Cac y e u to a n h hiidng tvl cof q u a n q u a n ly
- Viec kiem sodt chd't Iflang dich vu kiem todn
dpc lap trong linh vflc ngdn h a n g cdn bi budng
long:
+ Vai trd quan ly nhd nUdc dd'i vdi hoat dpng
kiem todn ddc lap cdn md nhat
+ Chua cd qui dinh b a t budc mua bao hiem
n g h i nghiep
- Viec quan ly kiem todn vien khdng chat che
ddn "den tinh trang cho thue bdng Idem todn vien,
lam viec nhilu cdng ty cung mdt Iflc
- Viec quy dinh lUa chpn td chflc kiem todn
thdng qua da'u thau lam cho ede cdng ty Idem todn
ha gid phi tha'p nha't de t r u n g t h a u lam a n h
hudng den cha't luang kiem todn Dilu nay ddc
biet quan trpng khi viee Idem todn ddc lap cdc
ngdn hdng thuang mai VN vdn cdn khd k h a n ve
dilu kien vd tdn kem Ddng thdi thdng qua viec
da'u thau thi cdc cdng ty kiem todn mot ngdn hdng
thuang mai se bi thay ddi lien tuc, dieu ndy se
khdng hieu qud
Cac ye'u to' tu" m o i trufcfng k i n h te'
Mdi trudng kinh te a n h hudng de'n cdc hoat
dpng cua ngan hdng nhU:
Phat trien kinh te - Thang Nam nam 2010
- Mflc dp cdng khai hod thdng tin cdn tha'p: Do
mflc dp cdng khai hod thdng tin d VN cdn tflang
do'i tha'p n e n thdng tin sdn cd it, chat Ifldng tha'p anh hfldng den cac xet dodn cua cdn bp ngan hdng
vd ddnh gid cua kiem todn vien, tao ra nhflng han che v l p h a m vi kiem toan
- Mflc dp cdng khai hod thdng tin cdn lam giam hieu qua vd y nghia ciia hoat dpng kiem todn d ehd nd l a m eho cdc chu the trong n e n kinh te khdng ed thdi quen sfl dung cdc bao cao tdi chinh
va bao cdo kiem toan cho cdng viec cua minh
- Cdc the che thi trfldng cua VN cdn tUdng ddi
yeu, ddc biet Id eac thi trfldng tai chinh
2 Djnh hiiSng phit triin ho^t d$ng Itiem toin
d$c l§p cic bio cio tii chinh cda NHTM VN
2.1 Xu hii&ng cua hoat dgng ngdn hdng d
VN trong thdi gian tdi
Gia tdng mflc dp canh t r a n h t r e n thi trfldng, cho tdi nay thi trfldng ngan hdng VN cdn dflpc bao
ve khd chat che vdi vai trd thd'ng tri thudc ve cdc ngan hdng qud'c doanh Khi md cfla nen kinh te thi rd r d n g la thi trUdng t a i chinh n g a n hdng khdng the la mdt ngoai le Ndi cdch khdc, sU canh
t r a n h t r e n thi trfldng nay se tdng len ddng ke, ddc biet la sflc ep canh t r a n h tfl ede ngan hdng nfldc ngodi
Trong xu the hdi n h a p va md cfla dat nfldc, cac ngdn hdng khdng t h e la ngfldi dflng ngoai cupc Hdi n h a p mang lai cho cac ngan h a n g nhflng cd hpi va ea nhflng t h d c h thflc to ldn, ddi hdi cac
n g a n h a n g phai tfl v a n dpng ddi mdi hoat dpng nhdm tdng cfldng sflc canh t r a n h cua minh Cd the thay rang, trong tuang lai, hoat ddng ngan hdng
d VN se da dang phflc t a p han r a t n h i l u vdi mflc
dp canh t r a n h ngdy cang khdc liet Vd trong bd'i canh dd kiem todn la mdt cdng cu quan trpng cua
xd hdi de quan ly gidm sdt hoat ddng cua cdc ngdn hang
2.2 Dinh hiidng phdt trien cong tdc kiem todn dgc lap trong llnh viic ngdn hdng
Mue tieu chung cua n g a n h kiem todn VN tfl nay de'n 2020 phai phdt t r i e n ve:
- Quy md: T a n g t h e m so' Iflang cong ty kiem todn, md rpng quy md tflng cdng ty; so' lUdng khdch hang, da dang hod dich vu cung cap vd dat td'c dp tdng trfldng cao ve doanh thu vd ldi nhuan
- Chd't Ifldng dich vu: Ndng cao ndng Iflc chuyen mdn chat Ifldng dich vu cung cap de giam thieu rui ro nghe nghiep, dau tfl cdng nghe ky t h u a t
Trang 3dich vu nhfl chuan mUe, quy trinh kiem todn, kiem
sodt chat Iflpng dich vu cung ca'p, ndng eao kie'n
thflc quan ly nhd nude dd'i vdi hoat ddng kiem
todn, v.v n h a n h chdng dua ngdnh kiem todn VN
hda nhap vdi thi trudng khu vflc ASEAN cung nhU
thi trudng qud'c te
3 Giii phip nhim ning cao hi$u qua ho^t d$ng
kiita toin d$c lip cic bio cio tai chinh ngan
hing thiMng m^i VN
3.1 Nhom gidi phdp qudn ly vi mo
3.1.1 Ve phia cdc ngdn hdng thiiotng mgi
Xay dung he thdng thong tin phu hap
He thd'ng thdng tin cd vai trd vd cung quan
trpng trong hoat ddng cua ngan hang Do dd de
ndng cao chat Iflang he thd'ng thdng tin, can phdi
tdng cfldng dau tfl cho flng dung cdng nghe ThUc
te hien nay, hau het cdc ngan hdng diu xdc dinh
dau tu vdo cdng nghe Id mdt giai phdp quan trpng
gifl vflng kha ndng canh t r a n h vd hieu qud hoat
dpng cua minh trong dilu kien thi trudng ngay
cdng khdc nghiet han
Tang cUang qudn ly rui ro
Can thflc hien ede bien phdp:
- Td chflc bp p h a n chuyen trdeh thUc hien
nhiem vu quan ly rui ro vd quan ly tdi san np
-tdi san cd tap trung
- Thdnh lap Uy ban quan ly rui ro trUc thupc
HDQT vdi cdc nhiem vu:
+ Nang cao ndng lUc cua HDQT, dac biet Id
qudn ly chien luae vd qudn ly nii ro
+ Thiet ke cdc he thd'ng ehi tieu du bdo mdi
trudng kinh doanh
+ Tinh todn mflc dp rui ro cua cdc ke hoach,
phuang dn hoat ddng kinh doanh, do ludng hieu
qua hoat dpng cua ngan hdng
+ Thanh lap hdi ddng quan ly tai san na vd tdi
san cd trUe thudc ban dilu hdnh
+ Tflng bfldc xay dflng he thd'ng thdng tin ddm
bao viec ghi nhdn vd giam sdt td't ca ede loai rui
ro trong kinh doanh; eung ca'p thdng tin kip thdi
cho lanh dao ra quye't dinh qudn ly
+ Tiep thu vd van dung cdc bien phdp quan ly
rui ro hien dai, ddc biet Id viec xay dUng cdc md
hinh de Iflpng hda rui ro
+ Tuyen dung vd dao tao dpi ngu n h a n vien
chuyen nghiep ed du cdc ky ndng vd kie'n thflc can
thiet de thflc hien hoat dpng gidm sat vd quan ly
rui ro
+ Bd' tri n h a n sU va dao tao can bd cho bd phan kiem todn npi bd
- Can phai hinh t h d n h mpt md hinh ddo tao thudng xuyen va kiem tra chat Iflang dpi ngu Idem todn vien ndi bd Cdng tdc ddo tao kiem toan vien ndi bp dflpc tien hdnh t r e n cac linh vflc:
+ Kie'n thflc chung v l nghiep vu ngan hang, kie'n thflc v l phap luat, kie'n thflc v l kinh te, kien thflc chuyen mdn v l linh vUc kiem todn, kien thflc
v l tin hpc, ngoai ngfl
+ Ky nang kiem todn
+ Ky ndng giao tie'p
-I- Dam bao tinh ddc lap cua kiem todn vien
+ Kiem todn ndi bd thflc hien nhiem vu cua minh mdt each tU chu vd ddc lap
+ Kiem todn vien ndi bp khdng kiem todn tai nhflng bd phan, dan vi cd ngUdi t h a n cua minh cdng tdc
-I- Xay dung vi the' ciia kiem todn ndi bd trong ngan hang
Bp phan kiem toan npi bp trflc thupc trUc tie'p ban tdng giam ddc ngan hang, chiu sfl chi dao cua ban gidm ddc chfl khdng phai tfl bat cfl mdt cap ndo khdc Ban kiem todn trong nhflng trfldng hpp phdt hien sai pham nghiem trpng, hoac phdt hien sai pham cua thdnh vien ban tdng gidm ddc thi
ed quyin bdo cdo cho HDQT Bp phdn kiem todn ndi bp tai chi n h a n h cd quyin bao edo trUc tie'p cho ban kiem toan cap tren, khdng can sU chap thuan eua gidm ddc chi nhanh
3.1.2 Ve phia cdc cong ty kiem todn dgc lap
Ndng cao chdt luang kiim todn
- Cac cdng ty kiem todn dpc lap phai nang cao
chat luang dich vu cung cap
- Trdnh nhflng canh tranh khdng lanh manh nhfl giam gid phi mpt each he't hpp ly
- Xdy dflng chinh sdch tuyen dung ddo tao hpp
ly, ddc biet ddi vdi cdc cdng ty kiem toan VN
- Xay dung quy trinh, ky thuat kiem todn chung, cung nhfl cho rieng linh vflc ngdn hang
- Tich cflc phd'i hpp vdi Bd Tai chinh, NHNN
vd ede ea quan hflu quan khdc trong viec xay dUng
vd ban hdnh he thd'ng chuan mUe kiem toan VN, xdy dung che dp ke todn cho cdc ngan hang phu hpp vdi thdng le qud'c te
3.2 Nhdm gidi phdp qudn ly vi mo 3.2.1 Tdng ciidng cong tdc qudn ly hogt
I
Trang 4QUAN TRI DOANH NGHIEP
dgng kiem todn dgc lap trong NH thiiamg
mai
- Vl hdnh lang phap ly:
-h Can t h a t chat dieu kien t h d n h lap cdng ty
kiem toan, neu khdng cd the l a m giam sut cha't
lupng kiem toan va t h a m ehl ed the gay nhflng
hien tUpng canh t r a n h khdng l a n h m a n h trong
ngdnh n g h i
+ Tdng cudng cdng tac qudn ly kiem toan vien,
cham dflt tinh trang cho thue chflng ehi kiem toan
vien, hoac mdt kiem toan vien dang ky h a n h nghe
cho nhieu cdng ty kiem toan cung mdt Iflc
-I- Cdc ed quan chflc ndng can sdm ban h d n h
nhflng vdn ban dfldi luat hudng dan cu the viec
thuc hien cdc vdn ban phdp luat cd lien quan den
hoat ddng kiem todn, ddc biet Id cdc che tdi xd ly
trong trudng hpp cd vi pham Thflc te, qua cac cupc
kiem tra, cae ca quan ed t h a m quyin dd phat hien
ra nhflng trfldng hpp vi p h a m phdp luat kiem
todn, nhUng vi thieu nhflng che tdi ban h a n h nen
khdng cd can cfl de xfl ly
+ Trong linh vflc ngan hang, NHNN da cd mdt
so' quy dinh chat che han so vdi cdc linh vflc khde
vl quan ly hoat ddng kiem sodt lai chat lUpng dich
vu dupc kiem toan cung cap, eac yeu cau ve bdo
eao, phd'i hpp gifla thanh tra NHNN vdi kiem todn
doe lap, gifla kiem todn dpc lap vdi kiem todn npi
bd
- Vl ca quan quan ly:
+ Hiep hdi nghi nghiep cd vai trd vd eung quan
trpng trong quan ly hoat dpng vd chat Iflpng eua
kiem todn ddc lap Do dd can sdm hoan ehinh cac
van ban phdp ly lien quan den Hiep hdi kiem toan
VN Hpi se thUe hien td chflc viee kiem t r a va
giam sdt cha't Iflpng hoat ddng cua eac cdng ty
t h a n h vien Hdi cung la dau md'i trong ddo tao va quan ly kiem toan vien
+ Ben canh dd can n a n g cao vai trd quan ly nhd nude dd'i vdi hoat ddng kiem todn doe lap cua
Bd Tai chinh
+ Trong linh vflc n g a n hdng, NHNN can tdng cfldng hdn nfla viee quan ly gidm sdt hoat ddng kiem todn dpc lap cua cdc NHTM Viec quan ly
n e n dupe giao cu t h e va t a p trung cho mdt dau md'i, cd the Id t h a n h t r a ngan hdng thudc NHNN
3.2.2 Gidi phdp xdy diing mdi quan he giUa thanh tra ngdn hdng, kiem todn ngi bg
vd kiem todn dgc lap
Theo kinh nghiem mpt so' nfldc, mdi quan he gifla t h a n h t r a n g a n hang, kiem todn tfl ben ngodi
vd kiem todn npi bp, cac kinh nghiem cua ho bd sung cho nhau giup hp gat hdi dUdc nhieu ldi Ich tfl cdng viee cua nhau T h a n h t r a ngdn hang cd the dUa vdo ke't qua kiem todn va trao ddi vdi kiem t o a n vien de thUe h i e n tot n h i e m vu cua minh Kiem todn vien cd the cd dUpc nhflng nhan dinh ban dau t h d n g qua nhflng thdng tin cua
t h a n h t r a (dUa vdo bien b a n kiem t r a hoac trao ddi vdi t h a n h tra)
- Vl t h a n h t r a N H N N dd'i vdi TCTD:
+ Thanh t r a N H N N cdn cfl vdo ke't qua kiem todn ben ngoai de ddnh gid hoat dpng cua td chflc tin dung n h a m de r a bien phdp thich hpp de
t h a n h tra
+ T h a n h t r a cd quyen chap t h u a n hoac khong chap t h u a n kiem t o a n ben ngoai vao kiem todn TCTD
+ T h a n h t r a kiem t r a ca che kiem sodt npi bd, budc cac TCTD tuan thu quy dinh cua NHNN ve
^
Phat trien kinh te - Thang Nam nam 2010
Trang 5kiem tra- kiem toan ndi bp
-Vl kiem tra- kiem todn npi bd TCTD:
+ TCTD phai phd'i hpp chat che vdi kiem todn
ben ngodi, t h a n h t r a NHNN khi cac td chflc nay
de'n 1dm viec tai TCTD
-I- TCTD phai eung cap day du cdc bdo edo kiem
todn ndi bd eho kiem todn ben ngoai khi ed yeu
cau
+ TCTD phai bdo cao eho t h a n h tra ngan hang
vl ket qua kiem todn ndi bp
Vdi cac TCTD ldn, cd n h i l u chi nhanh, ddn vi
trUc thupc, hoat dpng da ndng can thiet thue kiem
toan ben ngodi 1dm mpt sd' p h a n viec cua kiem
todn ndi bd, nhu vay vfla tiet kiem lao ddng, vfla
dam bao tinh khach quan cua kiem todn npi bd
3.2.3 Hodn thien he thdng chudn miic ke
todn, kiem todn
He thd'ng chuan mUc ke todn vd kiem toan la
cd sd can cfl de kiem todn vien xdy dflng ke hoach
vd tie'n hdnh cudc kiem todn, dUa ra ede y kie'n
nhan xet cua minh Ddc biet trong linh vUc ngan
hdng, dilu ndy cdng cd y nghia quan trpng vi hoat
dpng cua cdc ngan hdng khde biet nhilu so vdi cdc
loai hinh doanh nghiep khac vd chfla dflng nhilu
rui ro hpn
Vi vay, de nang eao chat Iflang hieu qua cua
kiem toan trUdc h e t can xay dUng vd dp dung
trong thUe te he thd'ng che dp ke todn phu hpp
vdi thdng le qud'c te eho eac ngdn hdng thuang
mai Ddng thdi, do ddc diem hoat ddng ngan
hdng, viec hodn thien he thd'ng chuan mUe ke
todn cua n i n kinh te ndi chung nhdm tang cUdng
chat lupng thdng tin vd sU minh bach eua ede loai
hinh doanh nghiep khdc cd vai trd quan trpng
khdng kem Dilu nay cung phu hpp vdi yeu cau
md cfla hpi n h a p cua n i n kinh te vd he thd'ng
ngan hang
Ngay 6/11/2009 Bd Tdi chinh da ban hdnh
Thdng tu 210/2009/TT-BTC hUdng dan dp dung
chuan mflc ke todn qudc te v l trinh bdy BCTC vd
thuyet minh thdng tin dd'i vdi cdng cu tdi chinh,
thdng tu ndy ed t a m quan trpng ddc biec trong
viec thuc day qud trinh hpi n h a p kinh te VN vdi
the gidi vd nang cao tinh minh bach eua BCTC de
minh chflng cho cam ke't cua VN tflng bfldc tie'n
tdi dp dung tat ca cdc chuan mUc ke todn qudc te
Tinh de'n thdi diem thdng tU nay dupe ban hdnh,
cdc chuan mUc ke todn qud'c te (IAS) v l cdng cu
tai chinh gdm IAS 32 - Cdng eu tdi chinh: trinh
bay; IAS 39 - Cdng cu tdi chinh: ghi nhdn va xdc dinh gid tri; Chuan mUe BCTC qud'c te (IFRS) sd
7 - Cdng cu tdi chinh: thuye't minh Ba chuan mUc nay (gpi chung la cae IAS ve cdng cu tai chinh) dupc coi Id n a m trong nhdm cac chuan mUc khd, phflc tap vd cd anh hfldng sau rdng nha't tdi cac dan vi trong viec lap vd trinh bdy BCTC Thdng
tu 210 ra ddi nhUng chi bao gdm IAS 32 vd IFRS
7, ma chfla cd IAS 39 (dfl kie'n trong tflang lai gan
se dflpc ban hdnh )
Thdng tfl 210 dflpc dp dung cho t a t ca cac doanh nghiep thudc mpi linh vUc, mpi thdnh phan kinh te tai VN cd cdc giao dich lien quan den cdng
cu tdi chinh Do cdng eu tdi ehinh ed dinh nghia rpng vd bao trum nhilu loai hinh tdi san vd nd phai tra tai chinh nen viec dp dung ede chuan mUc
se cd anh hudng sau rdng tdi nhilu td chflc, dac biet Id ede doanh nghiep hoat ddng trong linh vfle dich vu tai chinh ngan hangB
TAI LIEU THAM KHAO
1 Bao cao kinh te xa hpi TP.HCM giai doan 2006-2010
2 Nguyen Van Dan, Nhdng van de toan cau hoa, NXB
Khoa hpc xa hpi Ha Ndi
3 Frederic S.Mishkin (1994), Tien te, ngan hang va thi
trudng tai chinh, NXB Khoa hpc va ky thuat
4 Vien Nghien cflu Khoa hoc Ngan hang (2007),
"Nhflng thach thflc cua cac ngan hang thfldng mai VN
trong canh tranh va hpi nhap qudc te", Ky yeu hpi thao
khoa hpc, NXB Thdng ke, Hd Npi
5 Johnston, R Barry, Sundararajan, V., (1999), "Pru-dential Supervision, Bank Restructuring and Financial Sector Reform", trang 186-213, trong V Sundararajan,
Sequencing Financial Sector Reforms, IMF Washington,
D.C
6 Sundararajan, V., Petersen, Arne B., Sensenbrener,
Gabriel, May 1996, Central Bank Reform in the Transition
Economies, IMF
7 The World Bank (2003), Global Development Finance
(2003), Striving for Stability in Development Finance
8 Thdng tfl 210/2009/TT-BTC ngay 6/11/2009 cua Bp Tai chinh hfldng dan dp dung chuan mflc ke toan qudc
te ve trinh bay BCTC va thuyet minh thdng tin ddi vdi cdng cu tdi chinh
I