Comptabilitat al Vietnam

Accounting Rules

Tax Year

The fiscal year is from January 1st to December 31st.

Accounting Standards

Vietnamese Accounting System (VAS).

Accounting Regulation Bodies

The Ministry of Finance

Accounting Reports

The accounting structure comprises the balance sheet, cash flow, trial balance and profits and losses.

Publication Requirements

Companies must file annual financial reports, including accounting to the city tax department.

Professional Accountancy Bodies

VACPA , Vietnam Association of Certified Public Accountants

Certification and Auditing

The annual financial statements of all foreign-invested business entities must be audited by an independent auditing company operating in Vietnam: Deloitte, KPMG, Ernst & Young, PricewaterhouseCoopers.

Accounting News