This Circular amends, supplements, and replaces two appendices on the accounting account system and financial statement templates applicable to securities companies. The document takes effect from the date of issuance and applies to fiscal years starting from 2016.
적용 범위
["Securities company"]
핵심 사항
- "Securities company" shall comply with the accounting account system and financial statement templates prescribed in Appendix No. 02 and 04 of this Circular → Article 1
🌐 이 문서의 사회적 영향
- "Securities company" has a legal basis to implement accounting in accordance with regulations, ensuring transparency and accuracy in financial management → Positive
❓ 자주 묻는 질문
What accounting account system must securities companies comply with?
"Securities company" must comply with the accounting account system prescribed in Appendix No. 02 of this Circular → Article 1
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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Number: 334/2016/TT-BTC |
Hanoi, December 27, 2016 |
CIRCULAR
Amending, supplementing, and replacing Appendices 02 and 04 of Circular 210/2014/TT-BTC
dated December 30, 2014, issued by the Ministry of Finance guiding accounting
applicable to securities companies
Cbased onAccounting Law No. 03/2003/QH11dated June 17, 2003;
Pursuant toSecurities Law No. 70/2006/QH11dated June 29, 2006, andLaw No. 62/2010/QH12dated November 24, 2010 amending and supplementing certain articles ofSecurities Law No. 70/2006/QH11dated June 29, 2006;
Pursuant to Decree No.Decision No. 128/2004/NĐ-CPdated May 31, 2004 of the Government detailing and guiding the implementation of certain provisionsAccounting Lawin the field of State management and Decree No.129/2004/NĐ-CPdated May 31, 2004 of the Government detailing and guiding the implementation of certain provisionsAccounting Lawin business activities;
Pursuant to Decree No.the Law Amending and Supplementing Certain Provisions of the Securities Law;dated July 20, 2012 detailing and guiding the implementation of certain provisionsSecurities LawLoligo edulis)Decision No. 58/2012/NĐ-CP;
Pursuant to Decree No.215/2013/NĐ-CPdated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the request of the Director of the Department of Accounting Standards and Auditing,
The Minister of Finance issues this Circular amending, supplementing, and replacing Appendices 02 and 04 of Circular210/2014/TT-BTCdated December 30, 2014, issued by the Ministry of Finance guiding accounting applicable to securities companies.
Clause 4 of Article 6Amending, supplementing, and replacing two appendices issued with Circular 210/2014/TT-BTC dated December 30, 2014, issued by the Ministry of Finance guiding accounting applicable to securities companies: Appendix 02 - Accounting account system applicable to securities companies and Appendix 04 - Sample and explanation of financial statements of Circular 210/2014/TT-BTC dated December 30, 2014, issued by the Ministry of Finance guiding accounting applicable to securities companies with Appendix 02 - Accounting account system applicable to securities companies and Appendix 04 - Sample and explanation of financial statements issued with this Circular.
Article 2. Effective Date
This Circular takes effect from the date of issuance and applies to the fiscal year starting from 2016./.
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Place of Receipt: - Prime Minister, Deputy Prime Ministers; - Government Office; - National Assembly's Office; - President's Office; - Office of the General Secretary; - Central Party Office; - Office of the Central Steering Committee for Combating Corruption; - Ministries, ministerial-level agencies; - State Audit Agency; - Supreme People's Court; - Supreme People's Procuracy; - People's Committees, Departments of Finance, Tax Bureaus of provinces and centrally administered cities; - Legal Draft Inspection Department (Ministry of Justice); - Official Gazette; - Government website; - Ministry of Finance website; - Units under the Ministry of Finance; - To be filed with the Office (2 copies), Department of Accounting Standards. |
DEPUTY MINISTER |
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