{"id":15442,"date":"2026-05-25T03:51:53","date_gmt":"2026-05-25T03:51:53","guid":{"rendered":"https:\/\/mva.vn\/?p=15442"},"modified":"2026-05-25T03:51:53","modified_gmt":"2026-05-25T03:51:53","slug":"thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\/","title":{"rendered":"Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 2026: Nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

B\u01b0\u1edbc sang n\u0103m 2026, nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m t\u0103ng t\u00ednh minh b\u1ea1ch, \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi xu h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i s\u1ed1. Doanh nghi\u1ec7p c\u1ea7n nhanh ch\u00f3ng c\u1eadp nh\u1eadt c\u00e1c \u0111i\u1ec3m m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n \u0111\u1ec3 tr\u00e1nh sai s\u00f3t, h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/em><\/p>\n

I. T\u1ed5ng quan v\u1ec1 thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m 2026<\/b><\/h2>\n
\"Thay
Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 2026: Nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5<\/figcaption><\/figure>\n

N\u0103m 2026 \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam, nh\u1eb1m:<\/span><\/p>\n

    \n
  • Ti\u1ec7m c\u1eadn chu\u1ea9n m\u1ef1c qu\u1ed1c t\u1ebf<\/span><\/li>\n
  • T\u0103ng t\u00ednh minh b\u1ea1ch t\u00e0i ch\u00ednh<\/span><\/li>\n
  • \u0110\u1ea9y m\u1ea1nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/span><\/li>\n<\/ul>\n

    C\u00e1c thay \u0111\u1ed5i n\u00e0y t\u1eadp trung v\u00e0o:<\/span><\/p>\n

      \n
    • H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/span><\/li>\n
    • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n
    • Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi<\/span><\/li>\n
    • \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0 d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<\/ul>\n

      \ud83d\udc49 \u0110\u00e2y l\u00e0 b\u01b0\u1edbc chu\u1ea9n b\u1ecb quan tr\u1ecdng \u0111\u1ec3 Vi\u1ec7t Nam ti\u1ebfn t\u1edbi \u00e1p d\u1ee5ng r\u1ed9ng r\u00e3i Chu\u1ea9n m\u1ef1c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u1ed1c t\u1ebf (IFRS).<\/span><\/p>\n

      II. \u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n m\u1edbi \u2013 ti\u1ebfn g\u1ea7n IFRS<\/b><\/h2>\n

      2.1. L\u1ed9 tr\u00ecnh \u00e1p d\u1ee5ng<\/b><\/h3>\n

      T\u1eeb n\u0103m 2026:<\/span><\/p>\n

        \n
      • Doanh nghi\u1ec7p l\u1edbn, doanh nghi\u1ec7p ni\u00eam y\u1ebft:<\/span>
        \n<\/span> \ud83d\udc49 Khuy\u1ebfn kh\u00edch\/ti\u1ebfn t\u1edbi b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng IFRS<\/span><\/li>\n
      • Doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf:<\/span>
        \n<\/span> \ud83d\udc49 \u00c1p d\u1ee5ng chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam m\u1edbi (VAS s\u1eeda \u0111\u1ed5i)<\/span><\/li>\n<\/ul>\n

        2.2. \u0110i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng<\/b><\/h3>\n

        So v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y:<\/span><\/p>\n

          \n
        • Ch\u00fa tr\u1ecdng b\u1ea3n ch\u1ea5t giao d\u1ecbch h\u01a1n h\u00ecnh th\u1ee9c<\/span><\/li>\n
        • Ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd (fair value) thay v\u00ec gi\u00e1 g\u1ed1c<\/span><\/li>\n
        • Minh b\u1ea1ch h\u01a1n v\u1ec1:<\/span>\n
            \n
          • Doanh thu<\/span><\/li>\n
          • C\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/span><\/li>\n
          • H\u1ee3p \u0111\u1ed3ng thu\u00ea<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

            \ud83d\udc49 \u0110i\u1ec1u n\u00e0y gi\u00fap b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh s\u00e1t th\u1ef1c t\u1ebf h\u01a1n.<\/span><\/p>\n

            III. Thay \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n<\/b><\/h2>\n

            3.1. \u0110i\u1ec1u ch\u1ec9nh, b\u1ed5 sung t\u00e0i kho\u1ea3n<\/b><\/h3>\n

            H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n n\u0103m 2026 c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i:<\/span><\/p>\n

              \n
            • B\u1ed5 sung t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn:<\/span>\n
                \n
              • T\u00e0i s\u1ea3n t\u00e0i ch\u00ednh<\/span><\/li>\n
              • C\u00f4ng c\u1ee5 ph\u00e1i sinh<\/span><\/li>\n
              • T\u1ed5n th\u1ea5t t\u00edn d\u1ee5ng d\u1ef1 ki\u1ebfn<\/span><\/li>\n<\/ul>\n<\/li>\n
              • \u0110i\u1ec1u ch\u1ec9nh:<\/span>\n
                  \n
                • C\u00e1ch ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/li>\n
                • Ghi nh\u1eadn doanh thu theo h\u1ee3p \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  3.2. \u00dd ngh\u0129a th\u1ef1c t\u1ebf<\/b><\/h3>\n
                    \n
                  • Ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n qu\u1ed1c t\u1ebf<\/span><\/li>\n
                  • Ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 h\u01a1n ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/span><\/li>\n
                  • H\u1ed7 tr\u1ee3 ph\u00e2n t\u00edch t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c h\u01a1n<\/span><\/li>\n<\/ul>\n

                    IV. Thay \u0111\u1ed5i v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/b><\/h2>\n

                    4.1. C\u1ea5u tr\u00fac b\u00e1o c\u00e1o<\/b><\/h3>\n

                    B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2026 \u0111\u01b0\u1ee3c c\u1ea3i ti\u1ebfn theo h\u01b0\u1edbng:<\/span><\/p>\n

                      \n
                    • T\u0103ng c\u01b0\u1eddng thuy\u1ebft minh<\/span><\/li>\n
                    • B\u1ed5 sung th\u00f4ng tin r\u1ee7i ro t\u00e0i ch\u00ednh<\/span><\/li>\n
                    • Minh b\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 n\u1ee3<\/span><\/li>\n<\/ul>\n

                      4.2. C\u00e1c b\u00e1o c\u00e1o ch\u00ednh<\/b><\/h3>\n

                      Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i l\u1eadp:<\/span><\/p>\n

                        \n
                      • B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/span><\/li>\n
                      • B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/span><\/li>\n
                      • B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/span><\/li>\n
                      • Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n

                        \ud83d\udc49 Tuy nhi\u00ean, n\u1ed9i dung chi ti\u1ebft v\u00e0 c\u00e1ch tr\u00ecnh b\u00e0y c\u00f3 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n

                        V. Thay \u0111\u1ed5i v\u1ec1 ghi nh\u1eadn doanh thu<\/b><\/h2>\n

                        5.1. Nguy\u00ean t\u1eafc m\u1edbi<\/b><\/h3>\n

                        Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi:<\/span><\/p>\n

                          \n
                        • Doanh nghi\u1ec7p chuy\u1ec3n giao quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng<\/span><\/li>\n<\/ul>\n

                          Kh\u00f4ng c\u00f2n ch\u1ec9 d\u1ef1a v\u00e0o:<\/span><\/p>\n

                            \n
                          • Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/span><\/li>\n
                          • Hay ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 h\u00ecnh th\u1ee9c<\/span><\/li>\n<\/ul>\n

                            5.2. V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h3>\n
                              \n
                            • H\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u00e0i h\u1ea1n:<\/span>
                              \n<\/span> \ud83d\udc49 Ghi nh\u1eadn doanh thu theo ti\u1ebfn \u0111\u1ed9<\/span><\/li>\n
                            • H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 nhi\u1ec1u giai \u0111o\u1ea1n:<\/span>
                              \n<\/span> \ud83d\udc49 Ph\u00e2n b\u1ed5 doanh thu theo t\u1eebng ph\u1ea7n th\u1ef1c hi\u1ec7n<\/span><\/li>\n<\/ul>\n

                              \ud83d\udc49 Quy \u0111\u1ecbnh n\u00e0y gi\u00fap ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t kinh t\u1ebf.<\/span><\/p>\n

                              VI. Thay \u0111\u1ed5i v\u1ec1 k\u1ebf to\u00e1n thu\u00ea t\u00e0i s\u1ea3n<\/b><\/h2>\n

                              6.1. Quy \u0111\u1ecbnh m\u1edbi<\/b><\/h3>\n

                              Theo chu\u1ea9n m\u1ef1c m\u1edbi:<\/span><\/p>\n

                                \n
                              • H\u1ea7u h\u1ebft h\u1ee3p \u0111\u1ed3ng thu\u00ea ph\u1ea3i ghi nh\u1eadn:<\/span>\n
                                  \n
                                • T\u00e0i s\u1ea3n thu\u00ea<\/span><\/li>\n
                                • N\u1ee3 ph\u1ea3i tr\u1ea3 thu\u00ea<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                  6.2. Tr\u01b0\u1edbc v\u00e0 sau 2026<\/b><\/h3>\n\n\n\n\n\n
                                  \n

                                  N\u1ed9i dung<\/span><\/p>\n<\/td>\n

                                  		\n

                                  Tr\u01b0\u1edbc 2026<\/span><\/p>\n<\/td>\n

                                  		\n

                                  Sau 2026<\/span><\/p>\n<\/td>\n<\/tr>\n

                                  \n

                                  Thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/span><\/p>\n<\/td>\n

                                  		\n

                                  Kh\u00f4ng ghi nh\u1eadn t\u00e0i s\u1ea3n<\/span><\/p>\n<\/td>\n

                                  		\n

                                  Ph\u1ea3i ghi nh\u1eadn<\/span><\/p>\n<\/td>\n<\/tr>\n

                                  \n

                                  Thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n<\/td>\n

                                  		\n

                                  C\u00f3 ghi nh\u1eadn<\/span><\/p>\n<\/td>\n

                                  		\n

                                  Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                  \ud83d\udc49 \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng:<\/span><\/p>\n

                                    \n
                                  • T\u1ed5ng t\u00e0i s\u1ea3n<\/span><\/li>\n
                                  • T\u1ed5ng n\u1ee3 ph\u1ea3i tr\u1ea3<\/span><\/li>\n<\/ul>\n

                                    VII. \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong k\u1ebf to\u00e1n<\/b><\/h2>\n

                                    7.1. B\u1eaft bu\u1ed9c s\u1ed1 h\u00f3a d\u1eef li\u1ec7u<\/b><\/h3>\n

                                    T\u1eeb 2026:<\/span><\/p>\n

                                      \n
                                    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed 100%<\/span><\/li>\n
                                    • L\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed<\/span><\/li>\n
                                    • K\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf<\/span><\/li>\n<\/ul>\n

                                      7.2. \u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><\/h3>\n

                                      Doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n

                                        \n
                                      • S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ea1t chu\u1ea9n<\/span><\/li>\n
                                      • T\u1ef1 \u0111\u1ed9ng h\u00f3a quy tr\u00ecnh ghi nh\u1eadn<\/span><\/li>\n
                                      • H\u1ea1n ch\u1ebf sai s\u00f3t th\u1ee7 c\u00f4ng<\/span><\/li>\n<\/ul>\n

                                        \ud83d\udc49 \u0110\u00e2y l\u00e0 xu h\u01b0\u1edbng t\u1ea5t y\u1ebfu c\u1ee7a k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n

                                        VIII. T\u0103ng tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n<\/b><\/h2>\n

                                        8.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><\/h3>\n
                                          \n
                                        • Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh trung th\u1ef1c b\u00e1o c\u00e1o<\/span><\/li>\n
                                        • C\u00f4ng khai minh b\u1ea1ch th\u00f4ng tin t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n

                                          8.2. \u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n<\/b><\/h3>\n
                                            \n
                                          • N\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n<\/span><\/li>\n
                                          • Hi\u1ec3u r\u00f5 chu\u1ea9n m\u1ef1c m\u1edbi<\/span><\/li>\n
                                          • C\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7<\/span><\/li>\n<\/ul>\n

                                            \ud83d\udc49 Vai tr\u00f2 c\u1ee7a k\u1ebf to\u00e1n ng\u00e0y c\u00e0ng quan tr\u1ecdng, kh\u00f4ng ch\u1ec9 ghi ch\u00e9p m\u00e0 c\u00f2n ph\u00e2n t\u00edch v\u00e0 t\u01b0 v\u1ea5n.<\/span><\/p>\n

                                            IX. T\u00e1c \u0111\u1ed9ng c\u1ee7a thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 2026<\/b><\/h2>\n

                                            9.1. L\u1ee3i \u00edch<\/b><\/h3>\n
                                              \n
                                            • Minh b\u1ea1ch t\u00e0i ch\u00ednh<\/span><\/li>\n
                                            • T\u0103ng kh\u1ea3 n\u0103ng ti\u1ebfp c\u1eadn v\u1ed1n<\/span><\/li>\n
                                            • Thu h\u00fat \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ul>\n

                                              9.2. Th\u00e1ch th\u1ee9c<\/b><\/h3>\n
                                                \n
                                              • Chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i cao<\/span><\/li>\n
                                              • C\u1ea7n \u0111\u00e0o t\u1ea1o l\u1ea1i nh\u00e2n s\u1ef1<\/span><\/li>\n
                                              • H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m ph\u1ea3i n\u00e2ng c\u1ea5p<\/span><\/li>\n<\/ul>\n

                                                X. Doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?<\/b><\/h2>\n

                                                \u0110\u1ec3 th\u00edch \u1ee9ng v\u1edbi thay \u0111\u1ed5i n\u0103m 2026, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n

                                                  \n
                                                • R\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n hi\u1ec7n t\u1ea1i<\/span><\/li>\n
                                                • \u0110\u00e0o t\u1ea1o nh\u00e2n s\u1ef1 v\u1ec1 chu\u1ea9n m\u1ef1c m\u1edbi<\/span><\/li>\n
                                                • N\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/span><\/li>\n
                                                • X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9<\/span><\/li>\n
                                                • Chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u chuy\u1ec3n \u0111\u1ed5i sang chu\u1ea9n m\u1edbi<\/span><\/li>\n<\/ul>\n

                                                  XI. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                                  Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m 2026 kh\u00f4ng ch\u1ec9 l\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n l\u00e0 b\u01b0\u1edbc ti\u1ebfn l\u1edbn trong c\u1ea3i c\u00e1ch t\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7t Nam. Vi\u1ec7c:<\/span><\/p>\n

                                                    \n
                                                  • Ti\u1ec7m c\u1eadn IFRS<\/span><\/li>\n
                                                  • Minh b\u1ea1ch h\u00f3a b\u00e1o c\u00e1o<\/span><\/li>\n
                                                  • \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7<\/span><\/li>\n<\/ul>\n

                                                    s\u1ebd gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf.<\/span><\/p>\n

                                                    \ud83d\udc49 Do \u0111\u00f3, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng th\u00edch nghi s\u1edbm l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p trong giai \u0111o\u1ea1n m\u1edbi.<\/span><\/p>\n

                                                    Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung chia s\u1ebb v\u1ec1 \u201cnh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u00e0 doanh nghi\u1ec7p c\u1ea7n n\u1eafm trong n\u0103m 2026\u201d<\/span> m\u1ed9t c\u00e1ch chi ti\u1ebft c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m To\u00e1n MVA mang \u0111\u1ebfn cho \u0111\u1ed9c gi\u1ea3. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p cho qu\u00fd \u0111\u1ed9c gi\u1ea3 nh\u1eefng th\u00f4ng tin \u0111\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 c\u00e1c lo\u1ea1i h\u00ecnh \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu qu\u00fd \u0111\u1ed9c gi\u1ea3 c\u00f2n th\u1eafc m\u1eafc c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p, xin vui l\u00f2ng li\u00ean h\u1ec7 qua Hotline: <\/span>024.7109.7766 <\/b>c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m To\u00e1n<\/span> MVA \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed ngay l\u1eadp t\u1ee9c!<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                                                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.B\u01b0\u1edbc sang n\u0103m 2026, nhi\u1ec1u quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u00f3 s\u1ef1 \u0111i\u1ec1u ch\u1ec9nh nh\u1eb1m t\u0103ng..<\/p>\n","protected":false},"author":1,"featured_media":15443,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15442","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m 2026 d\u00e0nh cho doanh nghi\u1ec7p: quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng c\u1ea7n bi\u1ebft.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 2026: Nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5[:]\" \/>\n<meta property=\"og:description\" content=\"C\u1eadp nh\u1eadt nh\u1eefng thay \u0111\u1ed5i m\u1edbi nh\u1ea5t v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u0103m 2026 d\u00e0nh cho doanh nghi\u1ec7p: quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng c\u1ea7n bi\u1ebft.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-25T03:51:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/05\/AN-ANH-WEBSITE-2026-05-25T105051.320.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 2026: Nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5\",\"datePublished\":\"2026-05-25T03:51:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/\"},\"wordCount\":1708,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/AN-ANH-WEBSITE-2026-05-25T105051.320.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/thay-doi-che-do-ke-toan-2026-nhung-diem-moi-doanh-nghiep-can-nam-ro\\\/\",\"name\":\"[:vi]Thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n 2026: Nh\u1eefng \u0111i\u1ec3m m\u1edbi doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5[:] - 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