Decision No. 479/2004/QD-NHNN of the State Bank of Vietnam issues the Accounting Accounts System for Credit Institutions, replacing and amending many previous Decisions. The new system takes effect from October 1, 2004.
Đối tượng áp dụng
Credit Institution
Các điểm cốt lõi
- Credit Institutions shall use the new Accounting Accounts System issued by the State Bank of Vietnam, replacing the old systems from October 1, 2004.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps Credit Institutions have standardized financial accounting bases, improving the quality of financial reports.
- Negative impact: Requires time and resources for Credit Institutions to adapt to the new system.
❓ Câu hỏi thường gặp
When does the new Accounting Accounts System take effect?
The new Accounting Accounts System takes effect from October 1, 2004.
What must Credit Institutions do to comply with this regulation?
Credit Institutions must use the new Accounting Accounts System issued by the State Bank of Vietnam, replacing the old systems from October 1, 2004.
What does the new Accounting Accounts System include?
The new Accounting Accounts System does not provide specific details about its contents, only that it replaces and amends many previous Decisions.
Which Credit Institutions are responsible for implementing this Decision?
The Director of the Office, Heads of the Accounting and Finance Department, Heads of units under the State Bank of Vietnam, Governors of the State Bank of Vietnam branches in provinces and centrally-administered cities, Chairmen of the Board of Directors, General Directors, and Directors of Credit Institutions are responsible for implementing this Decision.
Which Decisions does this Decision replace?
This Decision replaces and amends many previous Decisions, including: Decision No. 435/1998/QD-NHNN2, Decision No. 522/2000/QD-NHNN2, Decision No. 224/2001/QD-NHNN, Decision No. 482/2001/QD-NHNN, Decision No. 559/2002/QD-NHNN, and Decision No. 69/2003/QD-NHNN.
Toàn văn
Pursuant to …;
Regarding the issuance of the Accounting Chart of Accounts for Credit Organizations
___________________
GOVERNOR OF THE STATE BANK OF VIETNAM
Pursuant to the Law on Credit Organizations No. 02/1997/QH10 dated December 12, 1997;
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
In accordance with the approval of the Ministry of Finance to issue the Accounting Chart of Accounts for Credit Organizations through Circular No. 1138 TC/CĐKT dated February 5, 2004;
At the proposal of the Director of the Accounting and Finance Department.
DECISION:
Article 1. The ACCOUNTING CHART OF ACCOUNTS FOR CREDIT ORGANIZATIONS is hereby promulgated together with this Decision.
- Decision No. 435/1998/QĐ-NHNN2 dated December 25, 1998 of the Governor of the State Bank of Vietnam on the issuance of the Accounting Chart of Accounts for Credit Organizations.
- Decision No. 522/2000/QĐ-NHNN2 dated December 20, 2000 of the Governor of the State Bank of Vietnam on the supplementation of accounts and amendment of certain provisions regarding foreign currency accounting in the Accounting Chart of Accounts for Credit Organizations.
- Decision No. 224/2001/QĐ-NHNN dated March 23, 2001 of the Governor of the State Bank of Vietnam on the cancellation of the Balance Sheet of Credit Organizations issued pursuant to Decision No. 435/1998/QĐ-NHNN2 dated December 25, 1998.
- Decision No. 482/2001/QĐ-NHNN dated April 24, 2001 of the Governor of the State Bank of Vietnam on the amendment and supplementation of certain accounts in the Accounting Chart of Accounts for Credit Organizations.
- Decision No. 559/2002/QĐ-NHNN dated June 3, 2002 of the Governor of the State Bank of Vietnam on the supplementation of certain accounts in the Accounting Chart of Accounts for Credit Organizations.
- Decision No. 69/2003/QĐ-NHNN dated January 22, 2003 of the Governor of the State Bank of Vietnam on the supplementation of certain accounts into the Accounting Chart of Accounts for Credit Organizations.
Article 3. The Heads of the Office, Department of Accounting and Finance, Heads of Units under the State Bank of Vietnam, Governors of the State Bank of Vietnam Branches in provinces and centrally governed cities, Chairmen of the Board of Directors, General Directors, and Directors of Credit Organizations are responsible for implementing this Decision.
DEPUTY DIRECTOR
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