{"id":999980308,"date":"2026-03-16T12:58:34","date_gmt":"2026-03-16T05:58:34","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999980308"},"modified":"2026-06-09T13:36:25","modified_gmt":"2026-06-09T06:36:25","slug":"convert-vas-to-ifrs","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/","title":{"rendered":"5-Step Roadmap for Converting VAS to IFRS: Account Mapping Process &amp; R2R Automation"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u0111ang t\u1ea1o ra \u00e1p l\u1ef1c chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u1eeb VAS sang IFRS \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 c\u00f4ng ty ni\u00eam y\u1ebft. Tuy nhi\u00ean, th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t c\u1ee7a CFO kh\u00f4ng ch\u1ec9 l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa \u201ch\u00ecnh th\u1ee9c\u201d v\u00e0 \u201cb\u1ea3n ch\u1ea5t\u201d, m\u00e0 l\u00e0 vi\u1ec7c x\u1eed l\u00fd h\u00e0ng tri\u1ec7u d\u00f2ng d\u1eef li\u1ec7u ph\u00e2n m\u1ea3nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n mapping t\u00e0i kho\u1ea3n VAS IFRS v\u00e0 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 theo IFRS 1.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a Bizzi \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng b\u1edfi \u0111\u1ed9i ng\u0169 chuy\u00ean gia Bizzi &amp; Finevo, cung c\u1ea5p l\u1ed9 tr\u00ecnh k\u1ef9 thu\u1eadt 5 b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS, ph\u00e2n t\u00edch chuy\u00ean s\u00e2u c\u00e1c chu\u1ea9n m\u1ef1c tr\u1ecdng y\u1ebfu v\u00e0 gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a Record-to-Report (R2R) b\u1eb1ng RPA &amp; EPM nh\u1eb1m t\u1ed1i \u01b0u chi ph\u00ed v\u1ed1n v\u00e0 ki\u1ec3m so\u00e1t r\u1ee7i ro tu\u00e2n th\u1ee7.<\/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\">M\u1ee5c l\u1ee5c<\/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\/convert-vas-to-ifrs\/#Tai_sao_CFO_can_kich_hoat_lo_trinh_chuyen_doi_IFRS_theo_Quyet_dinh_345_trong_nam_tai_chinh_nay\" >T\u1ea1i sao CFO c\u1ea7n k\u00edch ho\u1ea1t l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i IFRS theo Quy\u1ebft \u0111\u1ecbnh 345 trong n\u0103m t\u00e0i ch\u00ednh n\u00e0y?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Phan_tich_ky_thuat_Su_xung_dot_giua_Tu_duy_%E2%80%9CHinh_thuc%E2%80%9D_VAS_va_%E2%80%9CBan_chat%E2%80%9D_IFRS\" >Ph\u00e2n t\u00edch k\u1ef9 thu\u1eadt: S\u1ef1 xung \u0111\u1ed9t gi\u1eefa T\u01b0 duy &#8220;H\u00ecnh th\u1ee9c&#8221; (VAS) v\u00e0 &#8220;B\u1ea3n ch\u1ea5t&#8221; (IFRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Quy_trinh_ky_thuat_5_buoc_chuyen_doi_bao_cao_tai_chinh_chuan_IFRS_First-time_Adoption\" >Quy tr\u00ecnh k\u1ef9 thu\u1eadt 5 b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n IFRS (First-time Adoption)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Buoc_1_Gap_Analysis\" >B\u01b0\u1edbc 1: Gap Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Buoc_2_Mapping_tai_khoan_VAS_IFRS\" >B\u01b0\u1edbc 2: Mapping t\u00e0i kho\u1ea3n VAS IFRS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Buoc_3_Thu_thap_du_lieu_phi_tai_chinh\" >B\u01b0\u1edbc 3: Thu th\u1eadp d\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh<\/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\/convert-vas-to-ifrs\/#Buoc_4_Conversion_Adjustments\" >B\u01b0\u1edbc 4: Conversion &amp; Adjustments<\/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\/convert-vas-to-ifrs\/#Buoc_5_Reporting_theo_IFRS_1\" >B\u01b0\u1edbc 5: Reporting theo IFRS 1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Chien_luoc_tu_dong_hoa_%E2%80%9CDu_lieu_phi_tai_chinh%E2%80%9D_va_Hop_nhat_bao_cao_voi_Bizzi_RPA_EPM\" >Chi\u1ebfn l\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a &#8220;D\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh&#8221; v\u00e0 H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o v\u1edbi Bizzi RPA &amp; EPM<\/a><\/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\/convert-vas-to-ifrs\/#Quan_tri_rui_ro_tai_chinh_Tac_dong_cua_IFRS_den_EBITDA_Covenants_va_Thue_hoan_lai\" >Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh: T\u00e1c \u0111\u1ed9ng c\u1ee7a IFRS \u0111\u1ebfn EBITDA, Covenants v\u00e0 Thu\u1ebf ho\u00e3n l\u1ea1i<\/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\/convert-vas-to-ifrs\/#Case_Study_EPM_Bai_hoc_tu_Panasonic_Hop_nhat_bao_cao_tai_chinh_cho_500_don_vi_voi_EPM\" >[Case Study EPM] B\u00e0i h\u1ecdc t\u1eeb Panasonic: H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho 500+ \u0111\u01a1n v\u1ecb v\u1edbi EPM<\/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\/convert-vas-to-ifrs\/#1_Boi_canh_Du_lieu_phan_manh_hop_nhat_thu_cong_rui_ro_kiem_soat\" >1. B\u1ed1i c\u1ea3nh: D\u1eef li\u1ec7u ph\u00e2n m\u1ea3nh, h\u1ee3p nh\u1ea5t th\u1ee7 c\u00f4ng, r\u1ee7i ro ki\u1ec3m so\u00e1t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#2_Giai_phap_EPM_lam_lop_hop_nhat_va_mo_hinh_hoa_dieu_chinh\" >2. Gi\u1ea3i ph\u00e1p: EPM l\u00e0m l\u1edbp h\u1ee3p nh\u1ea5t v\u00e0 m\u00f4 h\u00ecnh h\u00f3a \u0111i\u1ec1u ch\u1ec9nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#3_Tac_dong_dinh_luong_Toc_do_kiem_soat_va_kha_nang_mo_rong\" >3. T\u00e1c \u0111\u1ed9ng \u0111\u1ecbnh l\u01b0\u1ee3ng: T\u1ed1c \u0111\u1ed9, ki\u1ec3m so\u00e1t v\u00e0 kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#4_Bai_hoc_cho_doanh_nghiep_Viet_Nam\" >4. B\u00e0i h\u1ecdc cho doanh nghi\u1ec7p Vi\u1ec7t Nam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Giai_dap_thac_mac_chuyen_sau_ve_van_hanh_he_thong_IFRS_VAS_song_song_Expert_FAQ\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc chuy\u00ean s\u00e2u v\u1ec1 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng IFRS &amp; VAS song song (Expert FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Doanh_nghiep_co_can_thay_the_phan_mem_ke_toan_hien_tai_de_chay_IFRS_khong\" >Doanh nghi\u1ec7p c\u00f3 c\u1ea7n thay th\u1ebf ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i \u0111\u1ec3 ch\u1ea1y IFRS kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Chi_phi_chuyen_doi_lon_nhat_nam_o_dau\" >Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i l\u1edbn nh\u1ea5t n\u1eb1m \u1edf \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Lam_the_nao_de_chay_song_song_VAS_va_IFRS_hieu_qua\" >L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ea1y song song VAS v\u00e0 IFRS hi\u1ec7u qu\u1ea3?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Chenh_lech_ty_gia_trong_IFRS_xu_ly_khac_VAS_nhu_the_nao\" >Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong IFRS x\u1eed l\u00fd kh\u00e1c VAS nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/bizzi.vn\/en\/convert-vas-to-ifrs\/#Ket_luan_Chuyen_doi_VAS_sang_IFRS_khong_phai_du_an_ke_toan_ma_la_du_an_du_lieu\" >K\u1ebft lu\u1eadn: Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS kh\u00f4ng ph\u1ea3i d\u1ef1 \u00e1n k\u1ebf to\u00e1n, m\u00e0 l\u00e0 d\u1ef1 \u00e1n d\u1eef li\u1ec7u<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_CFO_can_kich_hoat_lo_trinh_chuyen_doi_IFRS_theo_Quyet_dinh_345_trong_nam_tai_chinh_nay\"><\/span><b>T\u1ea1i sao CFO c\u1ea7n k\u00edch ho\u1ea1t l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i IFRS theo Quy\u1ebft \u0111\u1ecbnh 345 trong n\u0103m t\u00e0i ch\u00ednh n\u00e0y?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n v\u1ec1 k\u1ef9 thu\u1eadt, CFO c\u1ea7n nh\u00ecn nh\u1eadn v\u1ea5n \u0111\u1ec1 \u1edf g\u00f3c \u0111\u1ed9 chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n. Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn mang t\u00ednh th\u1eed nghi\u1ec7m m\u00e0 l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb b\u1eaft bu\u1ed9c cho giai \u0111o\u1ea1n sau 2025.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00edch ho\u1ea1t l\u1ed9 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i IFRS s\u1edbm l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u cho IFRS 1 \u2013 First-time Adoption, \u0111\u1eb7c bi\u1ec7t y\u00eau c\u1ea7u cung c\u1ea5p th\u00f4ng tin so s\u00e1nh t\u1ed1i thi\u1ec3u m\u1ed9t n\u0103m tr\u01b0\u1edbc ng\u00e0y \u00e1p d\u1ee5ng. Ngo\u00e0i y\u1ebfu t\u1ed1 tu\u00e2n th\u1ee7 theo Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC, chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS gi\u00fap minh b\u1ea1ch h\u00f3a n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh, c\u1ea3i thi\u1ec7n Credit Rating v\u00e0 gi\u1ea3m Cost of Capital khi huy \u0111\u1ed9ng v\u1ed1n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Giai \u0111o\u1ea1n t\u1ef1 nguy\u1ec7n \u0111\u1ebfn 2025 \u00e1p d\u1ee5ng cho c\u00e1c c\u00f4ng ty m\u1eb9 c\u1ee7a t\u1eadp \u0111o\u00e0n nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p ni\u00eam y\u1ebft v\u00e0 FDI c\u00f3 nhu c\u1ea7u. Sau \u0111\u00f3, giai \u0111o\u1ea1n b\u1eaft bu\u1ed9c s\u1ebd \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ch\u1ec9 c\u00f2n 1\u20132 n\u0103m \u0111\u1ec3 chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u l\u1ecbch s\u1eed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu ch\u1eadm tr\u1ec5, r\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf chi ph\u00ed t\u01b0 v\u1ea5n m\u00e0 \u1edf \u201cc\u00fa s\u1ed1c l\u1ee3i nhu\u1eadn\u201d do Retrospective Application. C\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1 c\u00f3 th\u1ec3 l\u00e0m bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu n\u1ebfu d\u1eef li\u1ec7u qu\u00e1 kh\u1ee9 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi &amp; Finevo ti\u1ebfp c\u1eadn chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS nh\u01b0 m\u1ed9t chi\u1ebfn l\u01b0\u1ee3c v\u1ed1n. IFRS gi\u00fap doanh nghi\u1ec7p ti\u1ebfp c\u1eadn ngu\u1ed3n v\u1ed1n l\u00e3i su\u1ea5t th\u1ea5p, n\u00e2ng cao kh\u1ea3 n\u0103ng IPO qu\u1ed1c t\u1ebf v\u00e0 c\u1ea3i thi\u1ec7n \u0111\u1ecbnh gi\u00e1. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 compliance, m\u00e0 l\u00e0 c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh chi\u1ebfn l\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, r\u00e0o c\u1ea3n l\u1edbn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e2n s\u00e1ch m\u00e0 l\u00e0 s\u1ef1 xung \u0111\u1ed9t t\u01b0 duy k\u1ebf to\u00e1n gi\u1eefa hai h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<figure id=\"attachment_999980310\" aria-describedby=\"caption-attachment-999980310\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980310 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-2.webp\" alt=\"chuyen-doi-vas-sang-ifrs\" width=\"1200\" height=\"644\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-2.webp 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-2-300x161.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-2-1024x550.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-2-768x412.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-2-18x10.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980310\" class=\"wp-caption-text\">Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn mang t\u00ednh th\u1eed nghi\u1ec7m m\u00e0 l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb b\u1eaft bu\u1ed9c cho giai \u0111o\u1ea1n sau 2025.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Phan_tich_ky_thuat_Su_xung_dot_giua_Tu_duy_%E2%80%9CHinh_thuc%E2%80%9D_VAS_va_%E2%80%9CBan_chat%E2%80%9D_IFRS\"><\/span><b>Ph\u00e2n t\u00edch k\u1ef9 thu\u1eadt: S\u1ef1 xung \u0111\u1ed9t gi\u1eefa T\u01b0 duy &#8220;H\u00ecnh th\u1ee9c&#8221; (VAS) v\u00e0 &#8220;B\u1ea3n ch\u1ea5t&#8221; (IFRS)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n mapping t\u00e0i kho\u1ea3n VAS IFRS, CFO c\u1ea7n hi\u1ec3u b\u1ea3n ch\u1ea5t xung \u0111\u1ed9t gi\u1eefa hai chu\u1ea9n m\u1ef1c. VAS d\u1ef1a tr\u00ean Legal Form v\u00e0 Historical Cost, trong khi IFRS \u01b0u ti\u00ean Substance over Form v\u00e0 Fair Value. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y d\u1eabn \u0111\u1ebfn ch\u00eanh l\u1ec7ch tr\u1ecdng y\u1ebfu trong ghi nh\u1eadn doanh thu, thu\u00ea t\u00e0i s\u1ea3n v\u00e0 t\u1ed5n th\u1ea5t t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh l\u00e0 Sale and Leaseback. Theo VAS, doanh thu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd. Theo IFRS 16, n\u1ebfu quy\u1ec1n ki\u1ec3m so\u00e1t ch\u01b0a th\u1ef1c s\u1ef1 chuy\u1ec3n giao, giao d\u1ecbch c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 kho\u1ea3n vay c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 \u0111o l\u01b0\u1eddng t\u00e0i s\u1ea3n, VAS thi\u00ean v\u1ec1 gi\u00e1 g\u1ed1c. IFRS cho ph\u00e9p Revaluation Model, \u0111\u1eb7c bi\u1ec7t v\u1edbi IAS 16 v\u00e0 IAS 40. \u0110i\u1ec1u n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 c\u00e1c h\u1ec7 s\u1ed1 t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh chu\u1ea9n m\u1ef1c tr\u1ecdng y\u1ebfu<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Ch\u1ee7 \u0111\u1ec1<\/b><\/td>\n<td><b>VAS<\/b><\/td>\n<td><b>IFRS<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh thu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VAS 14 \u2013 Chuy\u1ec3n giao r\u1ee7i ro &amp; l\u1ee3i \u00edch<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IFRS 15 \u2013 M\u00f4 h\u00ecnh 5 b\u01b0\u1edbc, chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u00ea t\u00e0i s\u1ea3n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VAS 06 \u2013 Ph\u00e2n bi\u1ec7t thu\u00ea t\u00e0i ch\u00ednh &amp; thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IFRS 16 \u2013 Ghi nh\u1eadn Right-of-Use Asset &amp; Lease Liability<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TSC\u0110<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VAS 03 \u2013 Kh\u1ea5u hao to\u00e0n b\u1ed9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IAS 16 \u2013 Component Accounting<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u01b0a quy \u0111\u1ecbnh chi ti\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">IFRS 9 \u2013 ECL (Expected Credit Loss)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c x\u1eed l\u00fd nh\u1eefng kh\u00e1c bi\u1ec7t n\u00e0y tr\u00ean Excel g\u1ea7n nh\u01b0 b\u1ea5t kh\u1ea3 thi v\u1edbi doanh nghi\u1ec7p \u0111a c\u00f4ng ty. \u0110\u00e2y l\u00e0 l\u00fd do chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS c\u1ea7n h\u1ec7 th\u1ed1ng EPM \u0111\u1ec3 qu\u1ea3n l\u00fd Adjustment Entries c\u00f3 ki\u1ec3m so\u00e1t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_ky_thuat_5_buoc_chuyen_doi_bao_cao_tai_chinh_chuan_IFRS_First-time_Adoption\"><\/span><strong>Quy tr\u00ecnh k\u1ef9 thu\u1eadt 5 b\u01b0\u1edbc chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n IFRS (First-time Adoption)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u00e3 hi\u1ec3u kho\u1ea3ng c\u00e1ch chu\u1ea9n m\u1ef1c, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 x\u00e2y d\u1ef1ng quy tr\u00ecnh chu\u1ea9n h\u00f3a. Quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS g\u1ed3m 5 b\u01b0\u1edbc: Gap Analysis, Mapping t\u00e0i kho\u1ea3n, Thu th\u1eadp d\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh, Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 L\u1eadp b\u00e1o c\u00e1o IFRS theo IFRS 1.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Gap_Analysis\"><\/span><b>B\u01b0\u1edbc 1: Gap Analysis<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 Policy Gap v\u00e0 Data Gap v\u00e0o ng\u00e0y chuy\u1ec3n \u0111\u1ed5i. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh nh\u1eefng chu\u1ea9n m\u1ef1c g\u00e2y \u1ea3nh h\u01b0\u1edfng l\u1edbn nh\u01b0 IFRS 15, <a href=\"https:\/\/bizzi.vn\/ifrs-16-la-gi-ifrs-16-anh-huong-den-doanh-nghiep-ra-sao\/\">IFRS 16<\/a> v\u00e0 IFRS 9.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Mapping_tai_khoan_VAS_IFRS\"><\/span><b>B\u01b0\u1edbc 2: Mapping t\u00e0i kho\u1ea3n VAS IFRS<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m ngh\u1ebdn quan tr\u1ecdng nh\u1ea5t. Mapping t\u00e0i kho\u1ea3n VAS IFRS c\u00f3 th\u1ec3 theo m\u00f4 h\u00ecnh 1-1, 1-n ho\u1eb7c n-1. V\u00ed d\u1ee5, t\u00e0i kho\u1ea3n 242 (Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mapping sang Right-of-Use Asset ho\u1eb7c Prepayments t\u00f9y b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu th\u1ef1c hi\u1ec7n th\u1ee7 c\u00f4ng, mapping d\u1ec5 sai s\u00f3t v\u00e0 kh\u00f4ng c\u00f3 Audit Trail. Gi\u1ea3i ph\u00e1p EPM cho ph\u00e9p thi\u1ebft l\u1eadp Mapping Rules c\u1ed1 \u0111\u1ecbnh v\u00e0 l\u01b0u tr\u1eef l\u1ecbch s\u1eed \u0111i\u1ec1u ch\u1ec9nh ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Thu_thap_du_lieu_phi_tai_chinh\"><\/span><b>B\u01b0\u1edbc 3: Thu th\u1eadp d\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS \u0111\u00f2i h\u1ecfi d\u1eef li\u1ec7u kh\u00f4ng t\u1ed3n t\u1ea1i trong s\u1ed5 c\u00e1i: l\u00e3i su\u1ea5t ng\u1ea7m \u0111\u1ecbnh, x\u00e1c su\u1ea5t gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng, gi\u00e1 tr\u1ecb thanh l\u00fd \u01b0\u1edbc t\u00ednh. \u0110\u00e2y l\u00e0 l\u00fd do nhi\u1ec1u d\u1ef1 \u00e1n th\u1ea5t b\u1ea1i d\u00f9 \u0111\u00e3 ho\u00e0n t\u1ea5t mapping t\u00e0i kho\u1ea3n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_4_Conversion_Adjustments\"><\/span><b>B\u01b0\u1edbc 4: Conversion &amp; Adjustments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Dual-Ledger ho\u1eb7c Sub-ledger \u0111\u1ec3 ch\u1ea1y song song VAS v\u00e0 IFRS. C\u00e1c b\u00fat to\u00e1n \u0111\u1ea3o (reversal entries) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_5_Reporting_theo_IFRS_1\"><\/span><b>B\u01b0\u1edbc 5: Reporting theo IFRS 1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bao g\u1ed3m l\u1eadp Statement of Financial Position, Comprehensive Income v\u00e0 thuy\u1ebft minh chi ti\u1ebft. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS.<\/span><\/p>\n<figure id=\"attachment_999980309\" aria-describedby=\"caption-attachment-999980309\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980309 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1.webp\" alt=\"chuyen-doi-vas-sang-ifrs\" width=\"1200\" height=\"750\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1.webp 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1-300x188.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1-1024x640.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1-768x480.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1-18x12.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980309\" class=\"wp-caption-text\">IFRS hi\u1ec7n \u0111\u01b0\u1ee3c h\u01a1n 140 qu\u1ed1c gia \u00e1p d\u1ee5ng, ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t kinh t\u1ebf thay v\u00ec h\u00ecnh th\u1ee9c ph\u00e1p l\u00fd<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Chien_luoc_tu_dong_hoa_%E2%80%9CDu_lieu_phi_tai_chinh%E2%80%9D_va_Hop_nhat_bao_cao_voi_Bizzi_RPA_EPM\"><\/span><b>Chi\u1ebfn l\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a &#8220;D\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh&#8221; v\u00e0 H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o v\u1edbi Bizzi RPA &amp; EPM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u00e1ch th\u1ee9c l\u1edbn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ecbnh kho\u1ea3n m\u00e0 l\u00e0 x\u1eed l\u00fd d\u1eef li\u1ec7u h\u1ee3p \u0111\u1ed3ng \u1edf quy m\u00f4 l\u1edbn.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng h\u00f3a d\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng RPA \u0111\u1ec3 tr\u00edch xu\u1ea5t th\u00f4ng tin h\u1ee3p \u0111\u1ed3ng v\u00e0 EPM \u0111\u1ec3 m\u00f4 h\u00ecnh h\u00f3a b\u00fat to\u00e1n IFRS. \u0110i\u1ec1u n\u00e0y gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian \u0111\u00f3ng s\u1ed5 v\u00e0 gi\u1ea3m sai s\u00f3t t\u00ednh to\u00e1n chi\u1ebft kh\u1ea5u d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi Bot t\u1ef1 \u0111\u1ed9ng \u0111\u1ecdc h\u00f3a \u0111\u01a1n v\u00e0 h\u1ee3p \u0111\u1ed3ng b\u1eb1ng OCR, tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u nh\u01b0 th\u1eddi h\u1ea1n thu\u00ea, \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n v\u00e0 l\u00e3i su\u1ea5t. EPM \u0111\u00f3ng vai tr\u00f2 h\u1ee3p nh\u1ea5t v\u00e0 m\u00f4 h\u00ecnh h\u00f3a IFRS 16, t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 kh\u1ea5u hao RoU v\u00e0 l\u00e3i vay, \u0111\u1ed3ng th\u1eddi lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thay v\u00ec thay th\u1ebf ERP hi\u1ec7n t\u1ea1i, gi\u1ea3i ph\u00e1p overlay gi\u00fap gi\u1eef nguy\u00ean h\u1ec7 th\u1ed1ng c\u0169 v\u00e0 b\u1ed5 sung l\u1edbp IFRS. \u0110i\u1ec1u n\u00e0y gi\u00fap chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS nhanh trong 3\u20134 th\u00e1ng v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quan_tri_rui_ro_tai_chinh_Tac_dong_cua_IFRS_den_EBITDA_Covenants_va_Thue_hoan_lai\"><\/span><strong>Qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u00e0i ch\u00ednh: T\u00e1c \u0111\u1ed9ng c\u1ee7a IFRS \u0111\u1ebfn EBITDA, Covenants v\u00e0 Thu\u1ebf ho\u00e3n l\u1ea1i<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng b\u00e1o c\u00e1o m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng ch\u1ec9 s\u1ed1 t\u00e0i ch\u00ednh. IFRS 16 l\u00e0m EBITDA t\u0103ng do chi ph\u00ed thu\u00ea \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00e0nh kh\u1ea5u hao v\u00e0 l\u00e3i vay. Tuy nhi\u00ean, Lease Liability t\u0103ng khi\u1ebfn D\/E Ratio cao h\u01a1n, c\u00f3 th\u1ec3 vi ph\u1ea1m covenant ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf ho\u00e3n l\u1ea1i ph\u00e1t sinh do ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 IFRS v\u00e0 c\u01a1 s\u1edf t\u00ednh thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n: Deferred Tax = (Carrying Amount \u2013 Tax Base) \u00d7 Tax Rate<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng EPM c\u00f3 th\u1ec3 m\u00f4 ph\u1ecfng tr\u01b0\u1edbc t\u00e1c \u0111\u1ed9ng c\u1ee7a IFRS l\u00ean EBITDA v\u00e0 D\/E Ratio, gi\u00fap CFO ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng tr\u01b0\u1edbc khi c\u00f4ng b\u1ed1 b\u00e1o c\u00e1o.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Case_Study_EPM_Bai_hoc_tu_Panasonic_Hop_nhat_bao_cao_tai_chinh_cho_500_don_vi_voi_EPM\"><\/span><strong>[<a href=\"https:\/\/bizzi.vn\/case-study-epm\/\">Case Study EPM<\/a>] B\u00e0i h\u1ecdc t\u1eeb Panasonic: H\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho 500+ \u0111\u01a1n v\u1ecb v\u1edbi EPM<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 gi\u00e1 tr\u1ecb c\u1ee7a t\u1ef1 \u0111\u1ed9ng h\u00f3a trong <\/span><b>chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS<\/b><span style=\"font-weight: 400;\">, c\u1ea7n nh\u00ecn v\u00e0o b\u00e0i to\u00e1n th\u1ef1c t\u1ebf c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia v\u1eadn h\u00e0nh h\u00e0ng tr\u0103m c\u00f4ng ty con v\u1edbi h\u1ec7 th\u1ed1ng ERP r\u1eddi r\u1ea1c. Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a <\/span><b>Panasonic<\/b><span style=\"font-weight: 400;\"> cho th\u1ea5y th\u00e1ch th\u1ee9c kh\u00f4ng n\u1eb1m \u1edf chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, m\u00e0 \u1edf ki\u1ebfn tr\u00fac d\u1eef li\u1ec7u v\u00e0 t\u1ed1c \u0111\u1ed9 h\u1ee3p nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Boi_canh_Du_lieu_phan_manh_hop_nhat_thu_cong_rui_ro_kiem_soat\"><\/span><b>1. B\u1ed1i c\u1ea3nh: D\u1eef li\u1ec7u ph\u00e2n m\u1ea3nh, h\u1ee3p nh\u1ea5t th\u1ee7 c\u00f4ng, r\u1ee7i ro ki\u1ec3m so\u00e1t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Panasonic ph\u1ea3i h\u1ee3p nh\u1ea5t d\u1eef li\u1ec7u t\u1eeb h\u01a1n 500 \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean tr\u00ean to\u00e0n c\u1ea7u, m\u1ed7i \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng c\u1ea5u tr\u00fac t\u00e0i kho\u1ea3n v\u00e0 h\u1ec7 th\u1ed1ng ERP kh\u00e1c nhau. Vi\u1ec7c t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u d\u1ef1a nhi\u1ec1u v\u00e0o Excel khi\u1ebfn qu\u00e1 tr\u00ecnh consolidation m\u1ea5t g\u1ea7n m\u1ed9t tu\u1ea7n, ph\u1ee5 thu\u1ed9c l\u1edbn v\u00e0o thao t\u00e1c th\u1ee7 c\u00f4ng v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro sai s\u00f3t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh chu\u1ea9n b\u1ecb cho vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS \u1edf nhi\u1ec1u th\u1ecb tr\u01b0\u1eddng, m\u00f4 h\u00ecnh n\u00e0y kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p. Khi chu\u1ea9n m\u1ef1c y\u00eau c\u1ea7u \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, x\u1eed l\u00fd \u0111a ti\u1ec1n t\u1ec7 v\u00e0 lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 theo th\u1eddi gian th\u1ef1c, vi\u1ec7c thi\u1ebfu m\u1ed9t \u201cSingle Source of Truth\u201d s\u1ebd khi\u1ebfn mapping t\u00e0i kho\u1ea3n VAS IFRS (ho\u1eb7c gi\u1eefa c\u00e1c GAAP kh\u00e1c nhau) tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p v\u00e0 kh\u00f3 ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Giai_phap_EPM_lam_lop_hop_nhat_va_mo_hinh_hoa_dieu_chinh\"><\/span><b>2. Gi\u1ea3i ph\u00e1p: EPM l\u00e0m l\u1edbp h\u1ee3p nh\u1ea5t v\u00e0 m\u00f4 h\u00ecnh h\u00f3a \u0111i\u1ec1u ch\u1ec9nh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Panasonic tri\u1ec3n khai EPM nh\u01b0 m\u1ed9t n\u1ec1n t\u1ea3ng h\u1ee3p nh\u1ea5t t\u1eadp trung. H\u1ec7 th\u1ed1ng n\u00e0y t\u1ef1 \u0111\u1ed9ng gom d\u1eef li\u1ec7u t\u1eeb c\u00e1c ERP kh\u00e1c nhau, chu\u1ea9n h\u00f3a Chart of Accounts v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i ti\u1ec1n t\u1ec7 theo Functional Currency.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 EPM kh\u00f4ng ch\u1ec9 h\u1ee3p nh\u1ea5t s\u1ed1 li\u1ec7u, m\u00e0 c\u00f2n m\u00f4 h\u00ecnh h\u00f3a c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh. Trong k\u1ecbch b\u1ea3n chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS, \u0111i\u1ec1u n\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t \u201cIFRS Adjustment Layer\u201d \u2013 n\u01a1i c\u00e1c b\u00fat to\u00e1n IFRS 15, IFRS 16 hay IFRS 9 \u0111\u01b0\u1ee3c ghi nh\u1eadn ri\u00eang bi\u1ec7t m\u00e0 kh\u00f4ng ph\u00e1 v\u1ee1 s\u1ed5 k\u1ebf to\u00e1n g\u1ed1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Tac_dong_dinh_luong_Toc_do_kiem_soat_va_kha_nang_mo_rong\"><\/span><b>3. T\u00e1c \u0111\u1ed9ng \u0111\u1ecbnh l\u01b0\u1ee3ng: T\u1ed1c \u0111\u1ed9, ki\u1ec3m so\u00e1t v\u00e0 kh\u1ea3 n\u0103ng m\u1edf r\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Sau tri\u1ec3n khai, th\u1eddi gian forecast gi\u1ea3m t\u1eeb 7 ng\u00e0y xu\u1ed1ng c\u00f2n 5.5 ng\u00e0y, s\u1ed1 l\u01b0\u1ee3ng bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o gi\u1ea3m 75%. Tuy nhi\u00ean, t\u00e1c \u0111\u1ed9ng l\u1edbn nh\u1ea5t n\u1eb1m \u1edf kh\u1ea3 n\u0103ng ph\u1ea3n \u1ee9ng nhanh v\u1edbi thay \u0111\u1ed5i c\u1ea5u tr\u00fac t\u1ed5 ch\u1ee9c m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ee5 thu\u1ed9c v\u00e0o IT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu \u00e1p d\u1ee5ng t\u01b0 duy n\u00e0y v\u00e0o chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS, CFO c\u00f3 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ea1y song song VAS &amp; IFRS trong m\u1ed9t h\u1ec7 th\u1ed1ng duy nh\u1ea5t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb giao d\u1ecbch n\u1ed9i b\u1ed9 (Intercompany Elimination)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ch\u00eanh l\u1ec7ch \u0111i\u1ec1u ch\u1ec9nh theo t\u1eebng \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng khi th\u1ef1c hi\u1ec7n mapping t\u00e0i kho\u1ea3n VAS IFRS \u1edf quy m\u00f4 t\u1eadp \u0111o\u00e0n, n\u01a1i m\u1ed9t t\u00e0i kho\u1ea3n VAS c\u00f3 th\u1ec3 c\u1ea7n t\u00e1ch th\u00e0nh nhi\u1ec1u c\u1ea5u ph\u1ea7n IFRS kh\u00e1c nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Bai_hoc_cho_doanh_nghiep_Viet_Nam\"><\/span><b>4. B\u00e0i h\u1ecdc cho doanh nghi\u1ec7p Vi\u1ec7t Nam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Case c\u1ee7a Panasonic cho th\u1ea5y: v\u1ea5n \u0111\u1ec1 kh\u00f4ng ph\u1ea3i l\u00e0 \u201cchu\u1ea9n m\u1ef1c ph\u1ee9c t\u1ea1p\u201d, m\u00e0 l\u00e0 thi\u1ebfu n\u1ec1n t\u1ea3ng d\u1eef li\u1ec7u t\u1eadp trung. N\u1ebfu doanh nghi\u1ec7p v\u1eabn qu\u1ea3n l\u00fd chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS b\u1eb1ng Excel, r\u1ee7i ro sai s\u00f3t v\u00e0 thi\u1ebfu Audit Trail l\u00e0 r\u1ea5t cao.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00e1p overlay \u2013 s\u1eed d\u1ee5ng EPM l\u00e0m l\u1edbp trung gian thay v\u00ec thay ERP \u2013 gi\u00fap doanh nghi\u1ec7p Vi\u1ec7t Nam r\u00fat ng\u1eafn th\u1eddi gian tri\u1ec3n khai xu\u1ed1ng 3\u20134 th\u00e1ng. Khi k\u1ebft h\u1ee3p t\u01b0 v\u1ea5n c\u1ee7a Finevo v\u1edbi n\u1ec1n t\u1ea3ng Bizzi &amp; EPM, qu\u00e1 tr\u00ecnh mapping t\u00e0i kho\u1ea3n VAS IFRS c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n h\u00f3a v\u00e0 l\u01b0u tr\u1eef l\u1ecbch s\u1eed \u0111i\u1ec1u ch\u1ec9nh, ph\u1ee5c v\u1ee5 ki\u1ec3m to\u00e1n v\u00e0 IPO.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Case c\u1ee7a Panasonic cho th\u1ea5y m\u1ed9t nguy\u00ean t\u1eafc quan tr\u1ecdng: chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS th\u1ef1c ch\u1ea5t l\u00e0 b\u00e0i to\u00e1n ki\u1ebfn tr\u00fac d\u1eef li\u1ec7u v\u00e0 qu\u1ea3n tr\u1ecb h\u1ee3p nh\u1ea5t. Mapping t\u00e0i kho\u1ea3n VAS IFRS ch\u1ec9 th\u00e0nh c\u00f4ng khi \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 b\u1edfi h\u1ec7 th\u1ed1ng c\u00f3 kh\u1ea3 n\u0103ng l\u01b0u tr\u1eef, truy v\u1ebft v\u00e0 m\u00f4 h\u00ecnh h\u00f3a \u0111i\u1ec1u ch\u1ec9nh theo chu\u1ea9n qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi c\u00e1ch ti\u1ebfp c\u1eadn k\u1ebft h\u1ee3p t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c t\u1eeb Finevo v\u00e0 n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 Bizzi &amp; EPM, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS kh\u00f4ng ch\u1ec9 \u0111\u1ec3 tu\u00e2n th\u1ee7, m\u00e0 c\u00f2n \u0111\u1ec3 n\u00e2ng cao n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb v\u1ed1n v\u00e0 gi\u1ea3m chi ph\u00ed huy \u0111\u1ed9ng tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_chuyen_sau_ve_van_hanh_he_thong_IFRS_VAS_song_song_Expert_FAQ\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc chuy\u00ean s\u00e2u v\u1ec1 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng IFRS &amp; VAS song song (Expert FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c v\u1eadn h\u00e0nh song song IFRS v\u00e0 VAS y\u00eau c\u1ea7u thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng ghi nh\u1eadn k\u00e9p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng. Chuy\u00ean gia khuy\u1ebfn ngh\u1ecb t\u1eadp trung v\u00e0o vi\u1ec7c x\u00e2y d\u1ef1ng s\u01a1 \u0111\u1ed3 t\u00e0i kho\u1ea3n k\u1ebft h\u1ee3p (Unified Chart of Accounts), x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00e1c ch\u00eanh l\u1ec7ch tr\u1ecdng y\u1ebfu (nh\u01b0 ghi nh\u1eadn doanh thu, thu\u00ea t\u00e0i s\u1ea3n, t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n) v\u00e0 \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m ERP h\u1ed7 tr\u1ee3 \u0111a s\u1ed5 c\u00e1i (Multi-ledger) \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 gi\u1ea3i \u0111\u00e1p chuy\u00ean s\u00e2u c\u00e1c th\u1eafc m\u1eafc (Expert FAQ) khi v\u1eadn h\u00e0nh song song IFRS &amp; VAS:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_can_thay_the_phan_mem_ke_toan_hien_tai_de_chay_IFRS_khong\"><\/span><strong>Doanh nghi\u1ec7p c\u00f3 c\u1ea7n thay th\u1ebf ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i \u0111\u1ec3 ch\u1ea1y IFRS kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i thay th\u1ebf to\u00e0n b\u1ed9 ERP \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng gi\u1ea3i ph\u00e1p EPM l\u00e0m l\u1edbp ph\u1ee7 (overlay), th\u1ef1c hi\u1ec7n mapping t\u00e0i kho\u1ea3n VAS IFRS v\u00e0 ghi nh\u1eadn c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh IFRS tr\u00ean m\u1ed9t s\u1ed5 ph\u1ee5. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 tr\u00e1nh gi\u00e1n \u0111o\u1ea1n h\u1ec7 th\u1ed1ng v\u1eadn h\u00e0nh hi\u1ec7n h\u1eefu.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_chuyen_doi_lon_nhat_nam_o_dau\"><\/span><strong>Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i l\u1edbn nh\u1ea5t n\u1eb1m \u1edf \u0111\u00e2u?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ph\u00ed l\u1edbn nh\u1ea5t th\u01b0\u1eddng kh\u00f4ng ph\u1ea3i \u1edf ph\u1ea7n m\u1ec1m, m\u00e0 \u1edf qu\u00e1 tr\u00ecnh l\u00e0m s\u1ea1ch d\u1eef li\u1ec7u v\u00e0 \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1. N\u1ebfu d\u1eef li\u1ec7u l\u1ecbch s\u1eed thi\u1ebfu nh\u1ea5t qu\u00e1n, doanh nghi\u1ec7p s\u1ebd m\u1ea5t nhi\u1ec1u ngu\u1ed3n l\u1ef1c \u0111\u1ec3 chu\u1ea9n h\u00f3a tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS. T\u1ef1 \u0111\u1ed9ng h\u00f3a RPA v\u00e0 EPM gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed v\u1eadn h\u00e0nh l\u00e2u d\u00e0i v\u00e0 h\u1ea1n ch\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o x\u1eed l\u00fd th\u1ee7 c\u00f4ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_the_nao_de_chay_song_song_VAS_va_IFRS_hieu_qua\"><\/span><strong>L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ch\u1ea1y song song VAS v\u00e0 IFRS hi\u1ec7u qu\u1ea3?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh hi\u1ec7u qu\u1ea3 nh\u1ea5t l\u00e0 \u201cSingle Source of Truth\u201d \u2013 nh\u1eadp li\u1ec7u m\u1ed9t l\u1ea7n nh\u01b0ng h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn v\u00e0o hai b\u1ed9 s\u1ed5 d\u1ef1a tr\u00ean quy t\u1eafc mapping \u0111\u00e3 c\u1ea5u h\u00ecnh. Khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS, c\u00e1c \u0111i\u1ec1u ch\u1ec9nh \u0111\u01b0\u1ee3c l\u01b0u \u1edf l\u1edbp IFRS ri\u00eang bi\u1ec7t, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch v\u00e0 c\u00f3 th\u1ec3 truy v\u1ebft. \u0110i\u1ec1u n\u00e0y gi\u00fap CFO ki\u1ec3m so\u00e1t ch\u00eanh l\u1ec7ch m\u00e0 kh\u00f4ng c\u1ea7n duy tr\u00ec hai h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u00e1ch r\u1eddi.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chenh_lech_ty_gia_trong_IFRS_xu_ly_khac_VAS_nhu_the_nao\"><\/span><strong>Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong IFRS x\u1eed l\u00fd kh\u00e1c VAS nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">IFRS y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh \u0111\u1ed3ng ti\u1ec1n ch\u1ee9c n\u0103ng d\u1ef1a tr\u00ean m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf ch\u00ednh, thay v\u00ec m\u1eb7c \u0111\u1ecbnh theo \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 nh\u01b0 VAS. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 l\u00e0m ph\u00e1t sinh ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u1edbn khi h\u1ee3p nh\u1ea5t b\u00e1o c\u00e1o \u0111a qu\u1ed1c gia. H\u1ec7 th\u1ed1ng EPM h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n \u0111\u1ed5i \u0111a ti\u1ec1n t\u1ec7 v\u00e0 ph\u00e2n b\u1ed5 ch\u00eanh l\u1ec7ch theo chu\u1ea9n IFRS, gi\u00fap gi\u1ea3m r\u1ee7i ro sai l\u1ec7ch khi chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS.<\/span><\/p>\n<figure id=\"attachment_999980312\" aria-describedby=\"caption-attachment-999980312\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980312 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs.webp\" alt=\"chuyen-doi-vas-sang-ifrs\" width=\"1200\" height=\"571\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs.webp 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-300x143.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-1024x487.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-768x365.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/chuyen-doi-vas-sang-ifrs-18x9.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980312\" class=\"wp-caption-text\">Vi\u1ec7c v\u1eadn h\u00e0nh song song IFRS v\u00e0 VAS y\u00eau c\u1ea7u thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u00f3 kh\u1ea3 n\u0103ng ghi nh\u1eadn k\u00e9p ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_Chuyen_doi_VAS_sang_IFRS_khong_phai_du_an_ke_toan_ma_la_du_an_du_lieu\"><\/span><b>K\u1ebft lu\u1eadn: Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS kh\u00f4ng ph\u1ea3i d\u1ef1 \u00e1n k\u1ebf to\u00e1n, m\u00e0 l\u00e0 d\u1ef1 \u00e1n d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Chuy\u1ec3n \u0111\u1ed5i VAS sang IFRS l\u00e0 b\u00e0i to\u00e1n k\u1ef9 thu\u1eadt, chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u00f4ng ngh\u1ec7. Mapping t\u00e0i kho\u1ea3n VAS IFRS ch\u1ec9 l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u. Th\u00e0nh c\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o kh\u1ea3 n\u0103ng chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u phi t\u00e0i ch\u00ednh v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a R2R.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ti\u1ebfp c\u1eadn IFRS theo h\u01b0\u1edbng th\u1ee7 c\u00f4ng s\u1ebd \u0111\u1ed1i m\u1eb7t v\u1edbi chi ph\u00ed nh\u00e2n s\u1ef1 cao v\u00e0 r\u1ee7i ro sai s\u00f3t ki\u1ec3m to\u00e1n. Ng\u01b0\u1ee3c l\u1ea1i, k\u1ebft h\u1ee3p t\u01b0 v\u1ea5n chi\u1ebfn l\u01b0\u1ee3c t\u1eeb Finevo v\u00e0 n\u1ec1n t\u1ea3ng c\u00f4ng ngh\u1ec7 Bizzi &amp; EPM gi\u00fap x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng chuy\u1ec3n \u0111\u1ed5i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sang IFRS b\u1ec1n v\u1eefng, minh b\u1ea1ch v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">IFRS kh\u00f4ng ch\u1ec9 l\u00e0 chu\u1ea9n m\u1ef1c. \u0110\u00f3 l\u00e0 n\u1ec1n t\u1ea3ng n\u00e2ng t\u1ea7m n\u0103ng l\u1ef1c t\u00e0i ch\u00ednh doanh nghi\u1ec7p Vi\u1ec7t Nam tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p><em><strong>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 h\u01a1n v\u00e0 tr\u1ea3i nghi\u1ec7m th\u1eed b\u1ed9 gi\u1ea3i ph\u00e1p t\u1eeb Bizzi, \u0111\u0103ng k\u00fd \u0111\u1eb7t l\u1ecbch ngay t\u1ea1i \u0111\u00e2y: <a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/a><\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft \u0111\u1ecbnh 345\/Q\u0110-BTC \u0111ang t\u1ea1o ra \u00e1p l\u1ef1c chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u1eeb VAS sang IFRS \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI v\u00e0&#8230;<\/p>","protected":false},"author":56,"featured_media":999980311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[369],"tags":[],"class_list":["post-999980308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chuyen-doi-tai-chinh"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980308","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=999980308"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980308\/revisions"}],"predecessor-version":[{"id":999980313,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980308\/revisions\/999980313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999980311"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999980308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999980308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999980308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}