Decision No. 45/2008/QD-BTC of the Ministry of Finance issues Regulations on Accounting System applicable to State Capital Investment and Business Corporation based on the Accounting System for Enterprises with special provisions. The Decision takes effect from the fiscal year 2008.
적용 범위
State Capital Investment and Business Corporation
핵심 사항
- State Capital Investment and Business Corporation shall apply the Accounting System for Enterprises with special provisions.
- Accounting contents not specified in this Decision shall be implemented in accordance with the Accounting Law, Decree No. 129/2004/ND-CP and the Accounting System for Enterprises.
- The Corporation must close its accounting books at the end of December 31, 2007 to switch to new accounting accounts from January 1, 2008.
- The Decision takes effect fifteen days after publication in the Official Gazette and applies from the fiscal year 2008.
- The Head of the Accounting and Auditing Department, the Chairman of the Board of Directors, the General Director of the State Capital Investment and Business Corporation, and the Heads of related units are responsible for guiding, inspecting, and implementing this Decision.
🌐 이 문서의 사회적 영향
- Positive impact: Ensuring financial transparency for the State Capital Investment and Business Corporation.
- Negative impact: Time and resource consumption for implementing the accounting transition from 2007 to 2008.
❓ 자주 묻는 질문
To whom does this Decision apply?
This Decision applies to the State Capital Investment and Business Corporation.
What must the Corporation implement according to this Decision?
The Corporation must close its accounting books at the end of December 31, 2007 to switch to new accounting accounts from January 1, 2008 and record economic transactions in accordance with the Accounting System issued in this Decision.
When does this Decision take effect?
The Decision takes effect fifteen days after publication in the Official Gazette and applies from the fiscal year 2008.
According to which documents will accounting contents not specified in this Decision be implemented?
Accounting contents not specified in this Decision shall be implemented in accordance with the Accounting Law, Decree No. 129/2004/ND-CP dated May 31, 2004 of the Government, and the Accounting System for Enterprises.
What responsibilities does the State Capital Investment and Business Corporation have?
The Head of the Accounting and Auditing Department, the Chairman of the Board of Directors, the General Director of the State Capital Investment and Business Corporation, and the Heads of related units are responsible for guiding, inspecting, and implementing this Decision.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 45/2008/QĐ-BTC |
Hanoi, June 27, 2008 |
Pursuant to …;
Regarding the issuance of the "Accounting System for the State Capital Investment Corporation" Investment and State Capital Business Operations”
THE MINISTER OF FINANCE
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003, and the Government Decree No. 129/2004/NĐ-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law in business operations;
Pursuant to the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to the Prime Minister's Decision No. 151/2005/QĐ-TTg dated June 20, 2005 establishing the State Capital Investment Corporation;
Based on the proposal of the Director of the Accounting and Auditing Regulations Department.
DECISION:
Article 1. Attached hereto is the "Accounting System for the State Capital Investment Corporation".
The Accounting System for the State Capital Investment Corporation includes the application of the Enterprise Accounting System (issued together with Decision No. 15/2006/QĐ-BTC dated March 20, 2006 of the Minister of Finance) and specific regulations applicable to the State Capital Investment Corporation.
Article 2. For accounting matters not covered in this Decision, the State Capital Investment Corporation shall comply with the provisions of the Accounting Law, Government Decree No. 129/2004/NĐ-CP dated May 31, 2004, and the Enterprise Accounting System.
Article 3. This Decision takes effect 15 days from the date of publication in the Official Gazette and applies from the fiscal year 2008. The State Capital Investment Corporation must close its books at the end of December 31, 2007, transfer balances from old accounts to new accounts starting January 1, 2008, and record economic transactions arising thereafter according to the Accounting System issued under this Decision.
Article 4. The Director of the Accounting and Auditing Regulations Department, the Chairman of the Board of Directors, the General Director of the State Capital Investment Corporation, and the heads of related units are responsible for guiding, inspecting, and implementing this Decision./.
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DEPUTY MINISTER (Signed) Tran Xuan Ha |
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