Decision No. 62/2005/QD-BTC of the Ministry of Finance issues Accounting Regulations for Securities Investment Fund Management Companies based on the Accounting System for Securities Companies and supplements specific provisions. These regulations apply to all Securities Investment Fund Management Companies operating in Vietnam.
적용 범위
Securities Investment Fund Management Companies operating in Vietnam
핵심 사항
- Securities Investment Fund Management Companies → apply the Accounting System for Securities Companies and specific provisions.
- Securities Investment Fund Management Companies → comply with the Accounting Law, Decree No. 129/2004/ND-CP and the Accounting System applicable to Securities Companies for matters not covered in this Decision.
- This Decision takes effect 15 days from the date of publication in the Official Gazette.
🌐 이 문서의 사회적 영향
- Positive impact: Ensures transparency and compliance with accounting laws for Securities Investment Fund Management Companies.
- Negative impact: May impose additional burdens on accounting work for enterprises.
❓ 자주 묻는 질문
To which type of entity does this regulation apply?
This regulation applies to Securities Investment Fund Management Companies operating in Vietnam.
What regulations must Securities Investment Fund Management Companies follow?
Securities Investment Fund Management Companies must apply the Accounting System for Securities Companies and specific provisions, and comply with the Accounting Law, Decree No. 129/2004/ND-CP and the Accounting System applicable to Securities Companies for matters not covered in this Decision.
When does this Decision take effect?
This Decision takes effect 15 days from the date of publication in the Official Gazette.
What specific provisions must Securities Investment Fund Management Companies comply with in this Decision?
Securities Investment Fund Management Companies must apply the Accounting System for Securities Companies and specific provisions, and comply with the Accounting Law, Decree No. 129/2004/ND-CP and the Accounting System applicable to Securities Companies for matters not covered in this Decision.
Does this Decision take effect immediately upon issuance?
No, this Decision takes effect 15 days from the date of publication in the Official Gazette.
전문
Pursuant to …;
Regarding the Issuance of Accounting Regulations to be Applied to Investment Fund Management Companies
_____________________
THE MINISTER OF FINANCE
- Based on 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;
- Based on the Government Decree No. 77/2003/NĐ-CP dated July 1, 2003 regarding the functions, tasks, powers, and organizational structure of the Ministry of Finance;
- Based on the Government Decree No. 144/2003/NĐ-CP dated October 28, 2003 on Securities and the Securities Market;
Pursuant to the proposal of the Director of the Accounting and Auditing Standards Department, the Chairman of the State Securities Commission, and the Head of the Ministry's Office,
DECISION:
Article 1. The Accounting Regulations to be Applied to Investment Fund Management Companies are hereby issued together with this Decision.
The Accounting Regulations to be Applied to Investment Fund Management Companies include regulations derived from the Accounting Standards for Securities Companies (issued together with Decision No. 99/2000/QD-BTC dated June 13, 2000 of the Ministry of Finance) and specific regulations applicable to Investment Fund Management Companies.
Article 2. The Accounting Regulations to be Applied to Investment Fund Management Companies issued together with this Decision shall apply to all Investment Fund Management Companies operating in Vietnam. For accounting matters not covered by this Decision, they shall be implemented according to the Accounting Law, Government Decree No. 129/2004/NĐ-CP dated May 31, 2004, and the Accounting Standards for Securities Companies.
Article 3. This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
Article 4. The Director of the Accounting and Auditing Standards Department, the Chairman of the State Securities Commission, the Head of the Ministry's Office, and the Heads of relevant units are responsible for guiding, inspecting, and enforcing this Decision./.
DEPUTY MINISTER
관계도
문서를 클릭하면 열립니다. 빨간 테두리＝효력을 변경하는 관계.