{"id":999978183,"date":"2025-08-21T12:25:59","date_gmt":"2025-08-21T05:25:59","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999978183"},"modified":"2026-06-09T13:50:12","modified_gmt":"2026-06-09T06:50:12","slug":"financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/","title":{"rendered":"Types of Financial Reporting: VAS\/IFRS Guidance and Data Automation Solutions"},"content":{"rendered":"<p>Financial statements (FS) are a core set of legal documents, including 4 main reports (FS, BCKQKD, BCLCTT, TMBCTC). For CFOs and Chief Accountants, automating the input financial process (such as invoices, expenses and debts) is a key factor to ensure timely and accurate FS and serve strategic decision making. <span style=\"font-weight: 400;\">Let&#039;s join Bizzi to learn more about related information in the article below.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Tong_quan_ve_Bao_cao_tai_chinh_BCTC\" >Overview of Financial Statements (FS)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Bao_cao_tai_chinh_la_gi\" >What is a financial report?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Muc_dich_chinh_cua_cac_loai_bao_cao_tai_chinh\" >The main purpose of financial statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Vai_tro_thiet_yeu_cua_cac_loai_bao_cao_tai_chinh_trong_doanh_nghiep\" >The essential role of financial reports in business<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Phan_tich_4_loai_bao_cao_tai_chinh_theo_chuan_muc_ke_toan_Viet_Nam_VAS\" >Analysis of 4 types of financial statements according to Vietnamese accounting standards (VAS)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Bao_cao_tai_chinh_theo_noi_dung_phan_anh_Bo_Bao_cao_tai_chinh_chinh\" >Financial statements according to the reflected content (Set of main financial statements)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Bao_cao_ket_qua_hoat_dong_kinh_doanh_Income_Statement_Statement_of_Profit_or_Loss\" >Income Statement \/ Statement of Profit or Loss:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Bao_cao_tai_chinh_theo_thoi_gian_lap\" >Financial statements by preparation time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Bao_cao_tai_chinh_theo_pham_vi_thong_tin_phan_anh_Mo_hinh_doanh_nghiep\" >Financial reporting by information coverage (Business model)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Quy_Dinh_Phap_Ly_Cot_Loi_Ve_Lap_va_Nop_BCTC_VAS_va_IFRS\" >Core Legal Regulations on Preparation and Submission of Financial Statements (VAS and IFRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Giai_phap_cong_nghe_ho_tro_lap_va_quan_ly_cac_loai_bao_cao_tai_chinh_hieu_qua\" >Technology solutions support the creation and management of all types of financial reports effectively.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Tam_quan_trong_cua_phan_mem_trong_quan_ly_tai_chinh_doanh_nghiep_hien_dai\" >The Importance of Software in Modern Corporate Financial Management<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/financial-reports-comprehensive-guide-to-purpose-role-and-technology-solutions\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_ve_Bao_cao_tai_chinh_BCTC\"><\/span><b>Overview of Financial Statements (FS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below are the concepts, purposes and roles of financial reports in businesses:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_la_gi\"><\/span><b>What is a financial report?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It is a system of documents that provide comprehensive information on the business and economic performance and profitability of an enterprise over a specific period of time (quarter or year). In addition, financial statements are also a system of economic and financial information of an accounting unit, presented according to the form prescribed in accounting standards and current accounting regimes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Types of financial statements reflect the situation of assets, equity, liabilities, business results and the turnover of funds. <a href=\"https:\/\/bizzi.vn\/hieu-ve-quan-ly-dong-tien-doanh-nghiep\/\">cash flow<\/a> in and out of the business during the period. Therefore, all businesses, regardless of size, must prepare and submit accurate financial reports on time, in compliance with legal regulations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dich_chinh_cua_cac_loai_bao_cao_tai_chinh\"><\/span><b>The main purpose of financial statements<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provide information:<\/b><span style=\"font-weight: 400;\"> On the financial situation, business and cash flows of the enterprise clearly and transparently.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Meet management requirements:<\/b><span style=\"font-weight: 400;\"> Of business owners, government agencies and the useful needs of users in making economic decisions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Details:<\/b><span style=\"font-weight: 400;\"> Including Assets, liabilities, equity, revenue, other income, <a href=\"https:\/\/bizzi.vn\/cac-loai-chi-phi-doanh-nghiep-phan-loai-chi-tiet-va-cach-quan-ly-hieu-qua\/\">business expenses<\/a>, profit\/loss and division of business results, cash flows.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional explanation:<\/b><span style=\"font-weight: 400;\"> The accounting policies and indicators applied are further explained in the Notes to the Financial Statements.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978185\" aria-describedby=\"caption-attachment-999978185\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999978185\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1.jpg\" alt=\"types of financial reports\" width=\"1200\" height=\"667\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1.jpg 1800w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1-300x167.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1-1024x569.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1-768x427.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1-1536x853.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-1-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999978185\" class=\"wp-caption-text\">The main purpose of financial statements<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Vai_tro_thiet_yeu_cua_cac_loai_bao_cao_tai_chinh_trong_doanh_nghiep\"><\/span><b>The essential role of financial reports in business<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reflecting the overall business situation:<\/b><span style=\"font-weight: 400;\"> Current status of assets, debts, sources of assets, business results and financial situation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provide data for planning and management:<\/b><span style=\"font-weight: 400;\"> Support production and business planning, monitor and supervise capital usage, and formulate policies for asset management, capital mobilization and cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Economic decision support for the following subjects:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Business owners and managers:<\/b><span style=\"font-weight: 400;\"> Rely on data in various types of financial reports to make important decisions, identify trends, potential barriers, monitor financial performance, optimize business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Investors, creditors, banks:<\/b><span style=\"font-weight: 400;\"> Assess risk, financial potential, solvency and profitability to decide on investment, lending or expanding credit relationships.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Workers:<\/b><span style=\"font-weight: 400;\"> Understand the business&#039;s operating situation and growth potential to make appropriate decisions for the job.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>State management agencies:<\/b><span style=\"font-weight: 400;\"> Perform the function of inspecting, checking, supervising compliance with the law and determining the amount of tax payable by the enterprise.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Simplify Taxes and Ensure Compliance with the Law:<\/b><span style=\"font-weight: 400;\"> Required for tax purposes, reduces errors, saves time, ensures company compliance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Financial transparency and building trust:<\/b><span style=\"font-weight: 400;\"> Demonstrate financial integrity, creating trust with investors and potential customers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Types of financial reports that are the basis for detecting market potential:<\/b><span style=\"font-weight: 400;\"> Predict operational trends to make effective strategic decisions.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_4_loai_bao_cao_tai_chinh_theo_chuan_muc_ke_toan_Viet_Nam_VAS\"><\/span>Analysis of 4 types of financial statements according to Vietnamese accounting standards (VAS)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Financial statements are classified based on various criteria, providing a multi-dimensional view of a business&#039;s financial situation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_theo_noi_dung_phan_anh_Bo_Bao_cao_tai_chinh_chinh\"><\/span><b>Financial statements according to the reflected content (Set of main financial statements)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Balance Sheet:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Concept and meaning:<\/b><span style=\"font-weight: 400;\"> Reflects the assets, liabilities and equity of a business at a specific point in time. Helps assess solvency and asset and capital structure.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Main ingredients:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><b>Asset:<\/b><span style=\"font-weight: 400;\"> Cash, fixed assets, inventories, receivables, financial investments, investment real estate, construction in progress and other assets.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><b>Liabilities:<\/b><span style=\"font-weight: 400;\"> Payables to suppliers, salaries to employees, prepayments from buyers, amounts payable to the State, welfare reward funds, provisions for payables and other payables.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><b>Equity:<\/b><span style=\"font-weight: 400;\"> Owner&#039;s equity, funding sources and other funds.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"wp-image-999978186 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-3.png\" alt=\"types of financial reports \" width=\"724\" height=\"589\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-3.png 724w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-3-300x244.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-3-15x12.png 15w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_ket_qua_hoat_dong_kinh_doanh_Income_Statement_Statement_of_Profit_or_Loss\"><\/span><b><b style=\"font-size: 16px;\">Income Statement \/ Statement of Profit or Loss:<\/b><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Concept and meaning:<\/b><span style=\"font-weight: 400;\"> Shows the revenue, expenses and profit (or loss) of a business over a certain period of time (month\/quarter\/year). Shows the financial performance of the unit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Main ingredients:<\/b><span style=\"font-weight: 400;\"> Revenue\/net revenue from sales, service provision, cost of goods, gross profit, financial expenses, selling expenses, administrative expenses, total accounting profit before tax, corporate income tax expense, profit after corporate income tax, other income, other expenses, other profits. Tight control of costs (financial, sales, administrative) is the key to optimizing Net Profit and is the basis for investment decisions in automation.<br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b><img decoding=\"async\" class=\"aligncenter wp-image-999978187 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-4.png\" alt=\"types of financial reports 4\" width=\"1026\" height=\"635\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-4.png 1026w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-4-300x186.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-4-1024x634.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-4-768x475.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-4-18x12.png 18w\" sizes=\"(max-width: 1026px) 100vw, 1026px\" \/>Cash Flow Statement:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Concept and meaning:<\/b><span style=\"font-weight: 400;\"> Shows the cash flows in and out of a business over a given period of time. Provides information about the business&#039;s ability to generate cash, its ability to pay, and its ability to use cash to invest and expand its operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Types of cash flows:<\/b><span style=\"font-weight: 400;\"> Cash flow from operating activities, cash flow from investing activities, cash flow from financing activities. Cash flow from operating activities is directly affected by the performance of debt management and input invoice reconciliation. Having real-time data helps forecast and manage the cash flow statement more effectively.<br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-999978188 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-5.jpg\" alt=\"types of financial reports \" width=\"901\" height=\"586\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-5.jpg 901w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-5-300x195.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-5-768x499.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-5-18x12.jpg 18w\" sizes=\"(max-width: 901px) 100vw, 901px\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Notes to Financial Statements:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Purpose and main content:<\/b><span style=\"font-weight: 400;\"> Explain and provide additional details on indicators that other financial statements do not clearly or fully reflect. Including business characteristics, applied accounting policies (accounting period, accounting regime, recording method, valuation, depreciation, etc.), additional information on items.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-999978189 aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-6.png\" alt=\"types of financial reports \" width=\"613\" height=\"593\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-6.png 613w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-6-300x290.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-6-12x12.png 12w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Statement of Changes in Equity:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Concept and meaning:<\/b><span style=\"font-weight: 400;\"> Shows the change in equity in a given period in the most concise and specific way.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>Factors that increase\/decrease equity:<\/b><span style=\"font-weight: 400;\"> Increase due to owners&#039; investment and net profit increase during the period; Decrease due to owners&#039; withdrawal of capital or from net loss during the period.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-999978190 aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-7.png\" alt=\"types of financial reports \" width=\"890\" height=\"717\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-7.png 890w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-7-300x242.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-7-768x619.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/cac-loai-bao-cao-tai-chinh-7-15x12.png 15w\" sizes=\"(max-width: 890px) 100vw, 890px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_theo_thoi_gian_lap\"><\/span><b>Financial statements by preparation time<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Annual financial report:<\/b><span style=\"font-weight: 400;\"> Prepared at the end of the calendar year or 12-month accounting period, mandatory for all businesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interim financial report:<\/b><span style=\"font-weight: 400;\"> Prepared for each quarter of the fiscal year (except the fourth quarter) and semi-annual reports. Required for state-owned enterprises and listed companies; may be prepared in full or summary form.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bao_cao_tai_chinh_theo_pham_vi_thong_tin_phan_anh_Mo_hinh_doanh_nghiep\"><\/span><b>Financial reporting by information coverage (Business model)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stand Alone \/ Separate Financial Statement:<\/b><span style=\"font-weight: 400;\"> Reflects general information of an independent business or parent company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consolidated Financial Statement:<\/b><span style=\"font-weight: 400;\"> Summarizes the entire financial and business situation of the entire group (including parent company, subsidiaries and associated joint ventures), presented as the report of a single enterprise.<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Explanation of subsidiaries (controlling over 50% of capital\/shares) and joint ventures\/associates (significant influence, ownership 20-&lt;50%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Specific indicators only available on consolidated financial statements such as Goodwill and Non-controlling Interest.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consolidated financial statements:<\/b><span style=\"font-weight: 400;\"> Established by superior units to synthesize information of the entire system including affiliated units (for example, a state-owned corporation has no subsidiaries).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_Dinh_Phap_Ly_Cot_Loi_Ve_Lap_va_Nop_BCTC_VAS_va_IFRS\"><\/span>Core Legal Regulations on Preparation and Submission of Financial Statements (VAS and IFRS)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Standards:<\/strong> Financial statements must strictly comply with legal regulations. Specifically, for large enterprises in Vietnam, financial statements are prepared according to Circular 200\/2014\/TT-BTC; meanwhile, small and medium enterprises (SMEs) apply Circular 133\/2016\/TT-BTC.<\/p>\n<p><strong>Mandatory principles:<\/strong><\/p>\n<ul>\n<li>The preparation of financial statements must comply with basic accounting principles such as the Accrual Basis, Going Concern and especially the Timeliness principle. Financial statements are only truly valuable when they are prepared and presented at the right time, accurately reflecting the financial situation at that time.<\/li>\n<\/ul>\n<p><strong>Submission Deadline<\/strong>:<\/p>\n<ul>\n<li>According to the provisions of the Accounting Law, the deadline for submitting financial statements varies depending on the type of enterprise and the accounting period. Normally, for other accounting units, the deadline for submitting annual financial statements is a maximum of 90 days from the end of the annual accounting period. For quarterly reports, the deadline is 45 days from the end of the quarter.<\/li>\n<\/ul>\n<p><strong>Place of submission:<\/strong><\/p>\n<ul>\n<li>Financial statements are submitted to state management agencies such as the Tax Department, the Statistics Department, and the Department of Planning and Investment. In particular, for companies listed on the stock market, submitting financial statements to the State Securities Commission (SSC) is mandatory to ensure transparency and provide information to investors.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_cong_nghe_ho_tro_lap_va_quan_ly_cac_loai_bao_cao_tai_chinh_hieu_qua\"><\/span><b>Technology solutions support the creation and management of all types of financial reports effectively.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Below is a summary of modern technology solutions that help create and manage all types of financial reports effectively, suitable for internal documents, accounting - finance training, or corporate communications:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_phan_mem_trong_quan_ly_tai_chinh_doanh_nghiep_hien_dai\"><\/span><b>The Importance of Software in Modern Corporate Financial Management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Applying technology is a smart choice for businesses to save time in processing invoices and reports, minimizing the risk of fraud or manual errors.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automate, increase speed and accuracy:<\/b><span style=\"font-weight: 400;\"> Accounting software helps automatically synthesize data and extract financial reports, ensuring timely and accurate submission of reports. Minimize the risk of errors and save time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Optimize input data management<\/strong>: Bizzi solutions like Invoice Processing Automation (IPA) help automate real-time 3-way validation and reconciliation (invoice, PO, warehouse receipt), vendor verification, risky invoice alerts, and API integration with ERP &amp; Accounting systems.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Manage expenses and debt effectively:<\/b><span style=\"font-weight: 400;\"> To simplify expense management, budgeting, automatic approvals, real-time tracking, expense reporting, features <\/span><a href=\"https:\/\/bizzi.vn\/quan-ly-chi-phi\/\"><b>Bizzi Expense<\/b><span style=\"font-weight: 400;\"> and <\/span><b>Bizzi Travel<\/b><\/a><span style=\"font-weight: 400;\"> will automatically provide accurate input data for the report. At the same time, based on the updated data from the accounts receivable management (ARM), managers can automatically monitor, remind debts, and reconcile customer and supplier debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ensuring legal compliance and financial transparency:<\/b><span style=\"font-weight: 400;\"> Businesses need software to help ensure compliance with government regulations on invoices and input processing to avoid counterfeiting. <\/span><b>B-invoice <\/b><span style=\"font-weight: 400;\">is the solution. This solution from Bizzi helps create electronic invoices according to regulations, store invoices, and connect directly to the tax authority system for authentication.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Provide instant data for strategic decision making:<\/b><span style=\"font-weight: 400;\"> Data from various financial reports will be fully aggregated and displayed on the system, helping managers have an accurate and quick view to make timely economic decisions.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999978169\" aria-describedby=\"caption-attachment-999978169\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978169 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/lap-ngan-sach-cho-khoi-nghiep-6.png\" alt=\"budgeting using the 50-30-20 method\" width=\"1024\" height=\"880\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/lap-ngan-sach-cho-khoi-nghiep-6.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/lap-ngan-sach-cho-khoi-nghiep-6-300x258.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/lap-ngan-sach-cho-khoi-nghiep-6-768x660.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/08\/lap-ngan-sach-cho-khoi-nghiep-6-14x12.png 14w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999978169\" class=\"wp-caption-text\">Bizzi \u2013 Comprehensive digital solution for cost and work management in enterprises<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In short, Financial Statements are a set of accounting reports that reflect the financial situation, business performance, and cash flow of an enterprise in a certain accounting period (month, quarter or year). <\/span><span style=\"font-weight: 400;\">This is the core data source for businesses, investors, tax authorities, banks and other stakeholders to assess financial health and make strategic decisions. Therefore, it is necessary to master the principles of preparing financial reports accurately and promptly.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">At the same time, the application of modern technological solutions such as <\/span><b>Bizzi.vn<\/b><span style=\"font-weight: 400;\"> to automate financial processes, improve efficiency and accuracy in financial reporting, thereby optimizing management and making effective business decisions in an increasingly competitive market. Many large enterprises such as GS25 and La Vie have applied Bizzi to optimize the reconciliation process and ensure that financial statement data is always accurate and timely. This proves the experience and reputation of Bizzi&#039;s solution in the market.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To get advice and design a financial management solution specifically for your business, register for consultation here:<\/span><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><span style=\"font-weight: 400;\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Financial statements (FS) are core legal documents, including 4 main reports (FS, BCKQKD, BCLCTT, TMBCTC). For\u2026<\/p>","protected":false},"author":56,"featured_media":999978184,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263],"tags":[],"class_list":["post-999978183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999978183"}],"version-history":[{"count":6,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978183\/revisions"}],"predecessor-version":[{"id":999979011,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978183\/revisions\/999979011"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999978184"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999978183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999978183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999978183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}