{"id":4122,"date":"2020-06-22T08:47:00","date_gmt":"2020-06-22T08:47:00","guid":{"rendered":"https:\/\/kpmadvisory.com.vn\/?p=4122"},"modified":"2023-08-04T14:41:21","modified_gmt":"2023-08-04T14:41:21","slug":"continuous-activities-business-activities-in-an-excellent-period","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/continuous-activities-business-activities-in-an-excellent-period\/","title":{"rendered":"CONTINUOUS ACTIVITIES: BUSINESS ACTIVITIES IN AN EXCELLENT PERIOD"},"content":{"rendered":"

   22\/06\/2020<\/p>\r\n\r\n\r\n\r\n

Nh\u00ecn chung, vi\u1ec7c \u0111\u00e1nh gi\u00e1 “ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c” c\u1ee7a doanh nghi\u1ec7p l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c kh\u00e1 th\u01b0\u1eddng xuy\u00ean, tuy nhi\u00ean trong nh\u1eefng th\u1eddi \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng nh\u01b0 hi\u1ec7n nay kh\u00f4ng c\u00f3 m\u1ed9t quy tr\u00ecnh n\u00e0o l\u00e0 \u0111\u01a1n gi\u1ea3n nh\u01b0 \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/p>\r\n\r\n\r\n\r\n

Xem x\u00e9t \u00edt nh\u1ea5t 12 th\u00e1ng ti\u1ebfp theo \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 v\u00e0 thi\u1ebft l\u1eadp r\u1eb1ng li\u1ec7u m\u1ed9t \u0111\u01a1n v\u1ecb v\u1eabn duy tr\u00ec “ho\u1ea1t \u0111\u1ed9ng li\u00ean l\u1ee5c” nh\u01b0 m\u1ed9t ph\u1ea7n c\u00f4ng vi\u1ec7c th\u01b0\u1eddng xuy\u00ean c\u1ee7a vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m. B\u1ea5t k\u1ef3 \u0111\u01a1n v\u1ecb  n\u00e0o l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS) ho\u1eb7c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u00dac (AAS) bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean l\u1ee5c.<\/p>\r\n\r\n\r\n\r\n

C\u00e1c \u0111\u00e1nh gi\u00e1 h\u01b0\u1edbng t\u1edbi t\u01b0\u01a1ng lai, c\u00f3 kh\u1ea3 n\u0103ng \u0111\u1eb7t ra nh\u1eefng th\u00e1ch th\u1ee9c ngay c\u1ea3 trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, c\u00f3 th\u1ec3 s\u1ebd kh\u00f3 kh\u0103n h\u01a1n r\u1ea5t nhi\u1ec1u trong nhi\u1ec1u l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 do nh\u1eefng b\u1ea5t \u1ed5n kinh t\u1ebf ph\u00e1t sinh do COVID-19. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5cch\u1ee7 y\u1ebfu l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a nh\u1eefng ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, m\u1eb7c d\u00f9 vi\u1ec7c \u0111\u00e1nh gi\u00e1 v\u00e0 k\u1ebft lu\u1eadn c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t t\u1ec9 m\u1ec9 b\u1edfi c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean.<\/p>\r\n\r\n\r\n\r\n

\u0110\u1ed1i v\u1edbi m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 l\u1ee3i nhu\u1eadn nhi\u1ec1u n\u0103m v\u1edbi \u0111\u1ea7y \u0111\u1ee7 t\u00ednh thanh kho\u1ea3n v\u00e0 s\u1eb5n s\u00e0ng \u0111\u1ec3 ti\u1ebfp c\u1eadn ngu\u1ed3n t\u00e0i ch\u00ednh n\u1ebfu c\u1ea7n, vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c s\u1ebd \u0111\u00f2i h\u1ecfi \u00edt n\u1ed7 l\u1ef1c trong nh\u1eefng l\u00fac b\u00ecnh th\u01b0\u1eddng.<\/p>\r\n\r\n\r\n\r\n

\u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 v\u1eabn \u0111\u00fang v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u00e0 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi cu\u1ed9c kh\u1ee7ng ho\u1ea3ng hi\u1ec7n t\u1ea1i (v\u00ed d\u1ee5: nh\u00e0 cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 ti\u1ec7n \u00edch, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7, vi\u1ec5n th\u00f4ng) v\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00e1c \u0111ang th\u1ea5y \u0111\u01b0\u1ee3c s\u1ef1 gia t\u0103ng trong ho\u1ea1t \u0111\u1ed9ng kinh doanh (v\u00ed d\u1ee5 nh\u01b0 d\u01b0\u1ee3c ph\u1ea9m, nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe, nh\u00e0 b\u00e1n l\u1ebb t\u1ea1p h\u00f3a, nh\u00e0 b\u00e1n l\u1ebb tr\u1ef1c tuy\u1ebfn).<\/p>\r\n\r\n\r\n\r\n

M\u1ed9t b\u00e1o c\u00e1o t\u1ed1t ch\u1ec9 l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1<\/strong><\/h3>\r\n\r\n\r\n\r\n

T\u1ea5t nhi\u00ean, l\u1ee3i nhu\u1eadn v\u00e0 thanh kho\u1ea3n trong qu\u00e1 kh\u1ee9 n\u00ean \u0111\u01b0\u1ee3c xem x\u00e9t c\u00f9ng v\u1edbi c\u00e1c tri\u1ec3n v\u1ecdng. M\u1ed9t s\u1ef1 b\u1ee9t ph\u00e1 doanh thu ng\u1eafn h\u1ea1n kh\u00f4ng nh\u1ea5t thi\u1ebft ch\u1ec9 ra l\u1ee3i nhu\u1eadn b\u1ec1n v\u1eefng. Ngay c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c \u1ed5n \u0111\u1ecbnh v\u00e0 th\u00e0nh c\u00f4ng nh\u1ea5t c\u0169ng c\u00f3 th\u1ec3 c\u1ea7n d\u1ef1 \u0111o\u00e1n d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00e1c gi\u1ea3 \u0111\u1ecbnh h\u1ee3p l\u00fd \u0111\u1ec3 h\u1ed7 tr\u1ee3 \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\r\n\r\n\r\n\r\n

Nh\u00ecn v\u1ec1 ph\u00eda tr\u01b0\u1edbc v\u00e0 suy ngh\u0129 v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1ebd tr\u1edf n\u00ean nh\u01b0 th\u1ebf n\u00e0o trong 6 \u0111\u1ebfn 12 th\u00e1ng t\u1edbi lu\u00f4n l\u00e0 m\u1ed9t t\u01b0 duy kinh doanh t\u1ed1t. C\u00e1ch \u0111\u00e1nh gi\u00e1 h\u01b0\u1edbng t\u1edbi t\u01b0\u01a1ng lai n\u00e0y s\u1ebd kh\u00f4ng ch\u1ec9 mang l\u1ea1i s\u1ef1 tho\u1ea3i m\u00e1i cho c\u00e1c ki\u1ec3m to\u00e1n vi\u00ean m\u00e0 c\u00f2n cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/p>\r\n\r\n\r\n\r\n

Shaun Steenkamp, Chuy\u00ean vi\u00ean T\u00e0i ch\u00ednh – T\u00e0i s\u1ea3n & ngu\u1ed3n cung \u1ee9ng chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p t\u1ea1i Ng\u00e2n h\u00e0ng Qu\u1ed1c gia \u00dac cho bi\u1ebft \u201cNg\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 c\u1ea9n th\u1eadn t\u1ea5t c\u1ea3 c\u00e1c gi\u1ea3 \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong m\u00f4i tr\u01b0\u1eddng hi\u1ec7n t\u1ea1i\u201d.<\/p>\r\n\r\n\r\n\r\n

M\u1ed9t ho\u1ea1t \u0111\u1ed9ng kinh doanh \u1ed5n \u0111\u1ecbnh v\u00e0 th\u00e0nh c\u00f4ng c\u00f3 th\u1ec3 l\u00e0 ngo\u1ea1i l\u1ec7 ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u00e0 ti\u00eau chu\u1ea9n trong th\u1eddi k\u1ef3 kinh t\u1ebf kh\u00f3 kh\u0103n n\u00e0y. Xung quanh ch\u00fang ta, ch\u00fang ta \u0111ang th\u1ea5y c\u00e1c ch\u1ec9 s\u1ed1 v\u1ec1 s\u1ef1 gi\u00e1n \u0111o\u1ea1n nghi\u00eam tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u00f3 th\u1ec3 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\r\n\r\n\r\n\r\n

Nhi\u1ec1u l\u0129nh v\u1ef1c \u0111\u00e3 ph\u1ea3i ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u00e0n to\u00e0n do c\u00e1c y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c c\u1ee7a ch\u00ednh ph\u1ee7 ho\u1eb7c do thi\u1ebfu kh\u00e1ch h\u00e0ng. \u0110i\u1ec1u n\u00e0y bao g\u1ed3m c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, du l\u1ecbch, kh\u00e1ch s\u1ea1n, gi\u1ea3i tr\u00ed v\u00e0 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng b\u00e1n l\u1ebb nh\u01b0 qu\u1ea7n \u00e1o. Vi\u1ec7c \u0111\u00f3ng c\u1eeda c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 gi\u1ea3m v\u1eadn t\u1ea3i th\u01b0\u01a1ng m\u1ea1i c\u0169ng d\u1eabn \u0111\u1ebfn s\u1ef1 gi\u00e1n \u0111o\u1ea1n nghi\u00eam tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c chu\u1ed7i cung \u1ee9ng.<\/p>\r\n\r\n\r\n\r\n

C\u1ea7n suy ngh\u0129 kh\u00e1i ni\u1ec7m m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 “kinh t\u1ebf ng\u1ee7 \u0111\u00f4ng” s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c c\u1ee7a doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o. Nhi\u1ec1u g\u00f3i k\u00edch th\u00edch kinh t\u1ebf c\u1ee7a ch\u00ednh ph\u1ee7 \u00dac nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00f3ng c\u1eeda ho\u00e0n to\u00e0n ho\u1eb7c \u0111ang gi\u1ea3m \u0111\u00e1ng k\u1ec3 ho\u1ea1t \u0111\u1ed9ng. H\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh n\u00e0y \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd gi\u00fap c\u00e1c doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n cho \u0111\u1ebfn khi n\u1ec1n kinh t\u1ebf \u1ed5n \u0111\u1ecbnh tr\u1edf l\u1ea1i.<\/p>\r\n\r\n\r\n\r\n

T\u00e0i tr\u1ee3 t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c nhau<\/strong><\/h3>\r\n\r\n\r\n\r\n

Ngo\u00e0i ngu\u1ed3n h\u1ed7 tr\u1ee3 t\u00e0i ch\u00ednh t\u1eeb ch\u00ednh ph\u1ee7, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 c\u1ea7n h\u1ed7 tr\u1ee3 t\u1eeb c\u00e1c nh\u00e0 cung c\u1ea5p t\u00e0i ch\u00ednh c\u1ee7a h\u1ecd. M\u1ed9t s\u1ed1 c\u00f4ng ty ni\u00eam y\u1ebft hi\u1ec7n nay \u0111ang t\u00ecm c\u00e1ch ti\u1ebfp c\u1eadn v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 th\u00f4ng qua c\u00e1c \u0111\u1ec1 ngh\u1ecb t\u0103ng v\u1ed1n.<\/p>\r\n\r\n\r\n\r\n

Nh\u1eefng doanh nghi\u1ec7p kh\u00e1c, bao g\u1ed3m c\u00e1c c\u00f4ng ty ch\u01b0a ni\u00eam y\u1ebft, ti\u1ebfp c\u1eadn c\u00e1c nh\u00e0 cung c\u1ea5p n\u1ee3 \u0111\u1ec3 c\u01a1 c\u1ea5u l\u1ea1i c\u00e1c th\u1ecfa thu\u1eadn n\u1ee3 hi\u1ec7n h\u1eefu ho\u1eb7c thi\u1ebft l\u1eadp c\u00e1c th\u1ecfa thu\u1eadn cho vay m\u1edbi. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p kh\u00e1c n\u1eefa chuy\u1ec3n sang ti\u1ebfp c\u1eadn c\u00e1c c\u1ea5p ch\u00ednh ph\u1ee7 cho c\u00e1c g\u00f3i c\u1ee9u tr\u1ee3 nh\u1eb1m gi\u00fap doanh nghi\u1ec7p s\u1ed1ng s\u00f3t qua cu\u1ed9c kh\u1ee7ng ho\u1ea3ng.<\/p>\r\n\r\n\r\n\r\n

Steenkamp cho bi\u1ebft, \u0111\u1ec3 ti\u1ebfp c\u1eadn c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c qu\u1ef9 c\u1ed5 \u0111\u00f4ng ho\u1eb7c t\u00edn d\u1ee5ng, c\u00f3 th\u1ec3 kh\u00f4ng kh\u1ea3 thi khi m\u1ed9t b\u1ed9 ph\u1eadn \u0111\u00e1ng k\u1ec3 c\u1ee7a n\u1ec1n kinh t\u1ebf \u0111ang t\u00ecm ki\u1ebfm ngu\u1ed3n t\u00e0i tr\u1ee3 t\u01b0\u01a1ng t\u1ef1.<\/p>\r\n\r\n\r\n\r\n

C\u00e1c b\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 h\u1ed7 tr\u1ee3 b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1nc\u1ee7a doanh nghi\u1ec7p s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. M\u1eb7c d\u00f9 m\u1ed9t s\u1ed1 b\u1ea5t \u1ed5n v\u1eabn t\u1ed3n t\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf tr\u1edf l\u1ea1i b\u00ecnh th\u01b0\u1eddng, c\u1ea7n \u01b0\u1edbc t\u00ednh khi nh\u1eefng b\u1ea5t \u1ed5n n\u00e0y x\u1ea3y ra nh\u1eb1m \u0111\u01b0a v\u00e0o d\u1ef1 to\u00e1n d\u00f2ng ti\u1ec1n v\u00e0 d\u1ef1 b\u00e1o t\u00e0i ch\u00ednh d\u1ef1a tr\u00ean c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u h\u00e0nh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh. <\/p>\r\n\r\n\r\n\r\n

Nh\u1eefng \u01b0\u1edbc t\u00ednh n\u00e0y c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c gi\u1ea3 \u0111\u1ecbnh h\u1ee3p l\u00fd. B\u1ea5t k\u1ef3 s\u1ef1 b\u1ea5t \u1ed5n n\u00e0o li\u00ean quan v\u00e0 c\u00e1c gi\u1ea3 \u0111\u1ecbnh kh\u00e1c \u0111\u01b0\u1ee3c \u0111\u01b0a ra khi x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c l\u00e0 ph\u00f9 h\u1ee3p c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 \u0111\u1ea7y \u0111\u1ee7 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\r\n\r\n\r\n\r\n

Steenkamp nh\u1eadn \u0111\u1ecbnh: C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh \u0111\u00e3 c\u00f4ng b\u1ed1 nhi\u1ec1u s\u00e1ng ki\u1ebfn kh\u00e1c nhau nh\u1eb1m h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a. Nh\u01b0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean l\u1ee5c trong \u00edt nh\u1ea5t 12 th\u00e1ng t\u1edbi, \u0111i\u1ec1u quan tr\u1ecdng l\u00e0 ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i xem x\u00e9t kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 d\u00e0i h\u1ea1n c\u1ee7a h\u1ecd trong m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf \u1ea3m \u0111\u1ea1m.<\/p>\r\n\r\n\r\n\r\n

C\u00e1c l\u1ef1a ch\u1ecdn thay th\u1ebf c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\r\n\r\n\r\n\r\n

\u0110\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c d\u1ef1a tr\u00ean c\u00e1c gi\u1ea3 \u0111\u1ecbnh qu\u00e1 l\u1ea1c quan v\u00e0 kh\u00f4ng h\u1ee3p l\u00fd kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng v\u01b0\u1ee3t qua vi\u1ec7c ki\u1ec3m tra c\u1ee7a ki\u1ec3m to\u00e1n. C\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i phi\u1ec7t c\u00f3 th\u1ec3 kh\u00f4ng coi tr\u1ecdng vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c sai l\u1ec7ch ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p c\u1ee7a doanh nghi\u1ec7p.<\/p>\r\n\r\n\r\n\r\n

Th\u1eadt l\u00e0 b\u1ea5t th\u01b0\u1eddng khi c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf “ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean t\u1ee5c”, nh\u01b0ng ch\u00fang ta s\u1ed1ng trong th\u1eddi \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng. Theo Siva Sivanantham, Gi\u00e1m \u0111\u1ed1c – T\u01b0 v\u1ea5n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ea1i Grant Thornton Australia, m\u1ed9t \u0111\u01a1n v\u1ecb ch\u1ec9 n\u00ean chuy\u1ec3n sang c\u01a1 s\u1edf k\u1ebf to\u00e1n kh\u00e1c h\u01a1n l\u00e0 c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c n\u1ebfu nh\u01b0 \u0111\u01a1n v\u1ecb \u0111\u00f3 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh \u0111\u00f3ng c\u1eeda ho\u1eb7c kh\u00f4ng c\u00f3 bi\u1ec7n ph\u00e1p th\u1ef1c t\u1ebf n\u00e0o ngo\u00e0i vi\u1ec7c ph\u1ea3i \u0111\u00f3ng c\u1eeda.<\/p>\r\n\r\n\r\n\r\n

V\u00ed d\u1ee5, n\u1ebfu m\u1ed9t \u0111\u01a1n v\u1ecb xem x\u00e9t vi\u1ec7c qu\u1ea3n tr\u1ecb v\u00e0 b\u00e1n l\u1ea1i doanh nghi\u1ec7pv\u00ec kh\u00f4ng c\u00f3 m\u1ed9t bi\u1ec7n ph\u00e1p th\u1ef1c t\u1ebf n\u00e0o v\u00e0 sau \u0111\u00f3 s\u1ebd \u0111\u00f3ng c\u1eeda, khi \u0111\u00f3 c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng li\u00ean t\u1ee5c  s\u1ebd ph\u00f9 h\u1ee3p h\u01a1n.<\/p>\r\n\r\n\r\n\r\n

Sivanantham cho bi\u1ebft, c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c so\u1ea1n th\u1ea3o t\u1eeb g\u00f3c \u0111\u1ed9 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 kh\u00f4ng quy \u0111\u1ecbnh ho\u1eb7c x\u00e1c \u0111\u1ecbnh b\u1ea5t k\u1ef3 c\u01a1 s\u1edf k\u1ebf to\u00e1n thay th\u1ebf n\u00e0o (ch\u1eb3ng h\u1ea1n nh\u01b0 \u201cc\u01a1 s\u1edf ng\u1eebng ho\u1ea1t \u0111\u1ed9ng\u201d), khi c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p n\u1eefa. <\/p>\r\n\r\n\r\n\r\n

Kinh nghi\u1ec7m chung l\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb trong c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n c\u00e0ng ch\u1eb7t ch\u1ebd c\u00e0ng t\u1ed1t ngay c\u1ea3 khi c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p n\u1eefa, \u00f4ng n\u00f3i th\u00eam.<\/p>\r\n\r\n\r\n\r\n

\u1ee6y ban Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n \u00dac (AASB)<\/strong><\/a> \u0111ang x\u00e2y d\u1ef1ng h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng kh\u00e1i ni\u1ec7m ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c trong b\u1ed1i c\u1ea3nh COVID-19. H\u1ecd c\u0169ng \u0111ang xem x\u00e9t h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\r\n\r\n\r\n\r\n

Ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\r\n\r\n\r\n\r\n

Ngo\u00e0i vi\u1ec7c \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, c\u00e1c gi\u00e1m \u0111\u1ed1c c\u0169ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u01b0a ra tuy\u00ean b\u1ed1 v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n theo \u0110\u1ea1o lu\u1eadt C\u00f4ng ty r\u1eb1ng h\u1ecd c\u00f3 c\u01a1 s\u1edf h\u1ee3p l\u00fd \u0111\u1ec3 tin r\u1eb1ng \u0111\u01a1n v\u1ecb s\u1ebd c\u00f3 th\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 khi \u0111\u1ebfn h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/p>\r\n\r\n\r\n\r\n

H\u01b0\u1edbng d\u1eabn Quy \u0111\u1ecbnh 22-Tuy\u00ean b\u1ed1 c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n<\/strong><\/a> (RG 22) c\u1ee7a \u1ee6y ban Ch\u1ee9ng kho\u00e1n v\u00e0 \u0110\u1ea7u t\u01b0 \u00dac ban h\u00e0nh m\u1ed9t tuy\u00ean b\u1ed1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n n\u1ebfu c\u00f3 s\u1ef1 kh\u00f4ng ch\u1eafc ch\u1eafn tr\u1ecdng y\u1ebfu v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a c\u00f4ng ty ho\u1eb7c tuy\u00ean b\u1ed1 ti\u00eau c\u1ef1c n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng r\u00f5 r\u00e0ng c\u00f4ng ty m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 s\u1ebd kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 khi \u0111\u1ebfn h\u1ea1n.<\/p>\r\n\r\n\r\n\r\n

Bao g\u1ed3m trong c\u00e1c bi\u1ec7n ph\u00e1p kinh t\u1ebf \u0111\u01b0\u1ee3c ch\u00ednh ph\u1ee7 c\u00f4ng b\u1ed1 \u0111\u1ec3 \u0111\u1ed1i ph\u00f3 v\u1edbi cu\u1ed9c kh\u1ee7ng ho\u1ea3ng COVID-19 l\u00e0 m\u1ed9t \u201db\u1ebfn \u0111\u1ed7 an to\u00e0n\u201d t\u1ea1m th\u1eddi k\u00e9o d\u00e0i 6 th\u00e1ng cho c\u00e1c gi\u00e1m \u0111\u1ed1c \u0111\u1ec3 b\u1ea3o v\u1ec7 h\u1ecd kh\u1ecfi tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n tr\u01b0\u1eddng h\u1ee3p h\u1ecd ti\u1ebfp t\u1ee5c giao d\u1ecbch trong khi m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n.<\/p>\r\n\r\n\r\n\r\n

S\u1ef1 t\u01b0\u01a1ng t\u00e1c gi\u1eefa \u0111\u00e1nh gi\u00e1 ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c b\u1ea5t \u1ed5n \u0111\u1ed1i v\u1edbi tuy\u00ean b\u1ed1 c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 khi h\u1ecd c\u1ea7n th\u1ea9m \u0111\u1ecbnh tuy\u00ean b\u1ed1 \u0111\u00f3, c\u1ea7n xem x\u00e9t, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh g\u1ea7n \u0111\u00e2y v\u1ec1 c\u1ee9u tr\u1ee3 giao d\u1ecbch v\u1ee1 n\u1ee3 cho c\u00e1c gi\u00e1m \u0111\u1ed1c.<\/p>\r\n\r\n\r\n\r\n

Shaun Steenkamp v\u00e0 Siva Sivanantham l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a Trung t\u00e2m b\u00e1o c\u00e1o xu\u1ea5t s\u1eafc CPA Australia.<\/p>\r\n\r\n\r\n\r\n

Tr\u00edch ngu\u1ed3n: https:\/\/vacpa.org.vn\/Page\/Detail.aspx?newid=6046<\/a><\/p>","protected":false},"excerpt":{"rendered":"

   22\/06\/2020 Nh\u00ecn chung, vi\u1ec7c \u0111\u00e1nh gi\u00e1 “ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c” c\u1ee7a doanh nghi\u1ec7p l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c kh\u00e1 th\u01b0\u1eddng xuy\u00ean, tuy nhi\u00ean trong nh\u1eefng th\u1eddi \u0111i\u1ec3m b\u1ea5t th\u01b0\u1eddng nh\u01b0 hi\u1ec7n nay kh\u00f4ng c\u00f3 m\u1ed9t quy tr\u00ecnh n\u00e0o l\u00e0 \u0111\u01a1n gi\u1ea3n nh\u01b0 \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. Xem x\u00e9t \u00edt nh\u1ea5t 12 th\u00e1ng ti\u1ebfp theo \u0111\u1ec3<\/p>","protected":false},"author":1,"featured_media":4120,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[85],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/4122"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=4122"}],"version-history":[{"count":2,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/4122\/revisions"}],"predecessor-version":[{"id":4124,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/4122\/revisions\/4124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/4120"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=4122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=4122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=4122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}