ĐIỀU CHỈNH THÔNG TIN, SỐ LIỆU KẾ TOÁN THEO CHUẨN MỰC KẾ TOÁN CÔNG VIỆT NAM

Abstract

Adjusting and correcting recorded accounting data is an objective requirement in accounting work, relating to cases such as changes in accounting policies, changes in estimated figures, or detecting errors during bookkeeping to ensure timely and accurate reflection of accounting information. The Vietnamese Public Sector Accounting Standards No. 14 “Events After the Reporting Period” and No. 03 “Accounting Policies, Changes in Accounting Estimates and Errors” issued by the Ministry of Finance guiding principles for adjusting data and information in these cases. These contents are aligned with international practices, serving as a basis for researching and implementing guidance in accounting laws applicable to public sector entities.