Decision No. 97/2004/QD-BTC amends and supplements the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC. The new system shall apply to all Securities Trading Centers nationwide and take effect fifteen days after publication in the Official Gazette.
Scope of application
Securities Trading Center
Key points
- Securities Trading Centers → shall apply the new Accounting System amended and supplemented according to Decision No. 97/2004/QD-BTC.
🌐 Social impact of this document
- Positive impact: Helps Securities Trading Centers improve economic and financial management quality and compliance with legal regulations.
- Negative impact: May cause difficulties for Securities Trading Centers during the transition to the new Accounting System.
❓ Frequently asked questions
When will the new Accounting System be applied?
The new Accounting System shall take effect fifteen days after publication in the Official Gazette.
Who is responsible for directing the implementation of this regulation?
The Chairman of the State Securities Commission is responsible for directing Securities Trading Centers to strictly implement the provisions of this Decision.
To which centers does this Decision apply?
The new Accounting System shall apply to all Securities Trading Centers nationwide.
What changes have been made to the new Accounting System compared to before?
This Decision only amends and supplements the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC. The specific contents of the amendments are not detailed in the document.
What is the duration of application for this regulation?
This Decision takes effect fifteen days after publication in the Official Gazette, the duration of its application has not been specifically determined.
Full text
Pursuant to …;
Regarding the amendment and supplementation of the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999
issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999
THE MINISTER OF FINANCE
Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003 and the Government Decree No. 128/2004/ND-CP dated May 31, 2004 detailing and guiding the implementation of certain provisions of the Accounting Law in the field of state accounting;
Pursuant to the Government Decree No. 86/2002/ND-CP dated April 5, 2002 on the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;
Pursuant to the Government Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
To meet the requirements of economic and financial management of Securities Trading Centers, at the proposal of the Director of the Department of Accounting Standards and Auditing, the Chairman of the State Securities Commission, and the Head of the Office of the Ministry of Finance,
DECISION:
Article 1The Accounting System for Securities Trading Centers, amended and supplemented according to this Decision, is hereby promulgated to amend and supplement the Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999 of the Ministry of Finance.
Article 2. The Accounting System for Securities Trading Centers issued pursuant to Decision No. 105/1999/QD-BTC dated August 30, 1999 and the supplementary provisions issued under this Decision shall apply to all Securities Trading Centers throughout the country.
Article 3. This Decision takes effect fifteen days from the date of publication in the Official Gazette.
Article 4. The Chairman of the State Securities Commission is responsible for directing Securities Trading Centers to strictly comply with the provisions of this Decision.
The Director of the Department of Accounting Standards and Auditing, the Head of the Office of the Ministry, the Director of the Department of Financial Affairs, and financial organizations are responsible for guiding and supervising the implementation of this Decision./.
DEPUTY MINISTER
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