Circular No. 161/2007/TT-BTC guiding the implementation of sixteen accounting standards promulgated together with Decision no. 149/2001/QD-BTC dated December 31, 2001, Decision No. 165/2002/QD-BTC dated December 31, 2002 and Decision No. 234/2003/QD-BTC Dated December 30, 2003 of the Minister of Finance