Circular No. 200/2014/TT-BTC, issued by the Ministry of Finance on December 22, 2014, provides guidance on the corporate accounting regime and took effect on February 5, 2015. This Circular replaces Decision No. 15/2006/QĐ-BTC, updating and adjusting accounting regulations to align with international practices and Vietnam’s economic realities.
| Issuing bodies: | Ministry of Finance (MOF) | Gazette number: | từ 279 đến 290-02/2015 |
| Official number: | 200/2014/TT-BTC | Gazette dated: | 28/02/2015 |
| Types of documents: | Circular | Signer: | Tran Xuan Ha |
| Issuing date: | 22/12/2014 | Expiry date: | |
| Effective date: | 05/02/2015 | Effect status: | Amended |
| Fields: | Accounting - Audit | Updated date: | 22/12/2014 |
