Decision No. 1296-TC/QD/CĐKT of the Ministry of Finance in 1996 issued the Accounting System applicable to insurance enterprises, effective from January 1, 1997. The system includes accounting accounts, financial reports, vouchers, and accounting books.
适用范围
All insurance enterprises in all sectors and economic components.
要点
- All insurance enterprises shall apply the new Accounting System starting from January 1, 1997.
- The Accounting System includes accounting accounts, financial reports, vouchers, and accounting books.
- Insurance enterprises shall close their accounting books to transfer balances according to the newly applied system on January 1, 1997.
🌐 本文件的社会影响
- Positive: Ensuring the accuracy and consistency in financial management of insurance enterprises, enhancing business efficiency.
- Negative: Investment costs for transitioning to the new accounting system for insurance enterprises.
❓ 常见问题
When is the Accounting System applicable?
The Accounting System is applicable from January 1, 1997.
What should insurance enterprises do to prepare for the implementation of the new system?
Insurance enterprises need to close their accounting books and transfer balances according to the newly applied Accounting System on January 1, 1997.
What does the Accounting System include?
The Accounting System includes accounting accounts, financial reports, vouchers, and accounting books.
Do insurance enterprises in all economic components apply this system?
The application subjects are all insurance enterprises in all sectors and economic components.
Who is responsible for guiding and implementing this Decision?
The Director of the Accounting Regulations Department, the Head of the Ministry's Office, the General Director of the State Capital and Asset Management at Enterprises General Department, and the General Director of the Tax General Department are responsible.
全文
Pursuant to …;
ISSUED BY THE MINISTER OF FINANCE DECREE NO. 1296 TC/QD/CĐKT ON DECEMBER 31, 1996 REGARDING THE ADOPTION OF ACCOUNTING REGULATIONS FOR INSURANCE ENTERPRISES
THE MINISTER OF FINANCE
- BASED ON THE GOVERNMENT DECREE NO. 15/CP OF MARCH 2, 1993 ON THE TASKS, POWERS, AND RESPONSIBILITIES OF STATE ADMINISTRATION OF MINISTRIES;
To fully reflect the quantity of goods purchased and have a basis for comparing the quantity of goods purchased with the quantity of goods sold;
- BASED ON THE ENTERPRISE ACCOUNTING REGULATIONS ISSUED BY THE MINISTER OF FINANCE DECREE NO. 1141 TC/QD/CĐKT OF NOVEMBER 1, 1995.
TO APPLY ENTERPRISE ACCOUNTING REGULATIONS SUITABLY WITH MANAGEMENT REQUIREMENTS AND OPERATIONS OF INSURANCE ENTERPRISES.
Pursuant to …;
Article 1.- ISSUE THE ACCOUNTING REGULATION SYSTEM APPLICABLE TO ALL INSURANCE ENTERPRISES IN ALL SECTORS AND ECONOMIC COMPONENTS.
Article 2.- THE ACCOUNTING REGULATION SYSTEM APPLICABLE TO INSURANCE ENTERPRISES INCLUDES:
1. ACCOUNTING ACCOUNT SYSTEM.
2. FINANCIAL REPORTING REGULATIONS.
3. Accounting voucher regime.
4. LEDGER REGULATIONS.
Article 3.- THE ACCOUNTING REGULATION SYSTEM ISSUED UNDER THIS DECISION SHALL BE UNIFORMLY IMPLEMENTED ACROSS THE COUNTRY FROM JANUARY 1, 1997.
ENTERPRISES SHALL CLOSE THEIR ACCOUNTING BOOKS TO TRANSFER BALANCES FROM OLD ACCOUNTS TO NEW ACCOUNTS ACCORDING TO THE ACCOUNTING REGULATION SYSTEM FOR INSURANCE ENTERPRISES ISSUED BY THIS DECISION AT THE TIME OF IMPLEMENTATION OF THE NEW ACCOUNTING REGULATIONS.
THE HEAD OF THE ACCOUNTING REGULATION DIVISION, THE DIRECTOR OF THE MINISTRY'S OFFICE, THE GENERAL DIRECTOR OF THE STATE CAPITAL AND ASSET MANAGEMENT AT ENTERPRISES, AND THE GENERAL DIRECTOR OF THE TAXATION GENERAL DEPARTMENT ARE RESPONSIBLE FOR GUIDING AND ORGANIZING THE IMPLEMENTATION OF THIS DECISION.
关系图
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