Accounting insights

You will find here all the issues related to the updated accounting news.

Key updates to Circular No. 99/2025/TT-BTC

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Effective January 1, 2026, Circular No. 99/2025/TT-BTC replaces Circular No. 200/2014/TT-BTC, introducing major reforms aimed at enhancing accounting autonomy, aligning with International Financial Reporting Standards (IFRS), and advancing digital transformation in accounting practices.

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IFRS 18: key points from the new standard on presentation of financial statements

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On 9 April, 2024, the International Accounting Standard Board (IASB) published the new standard IFRS 18 Presentation and Disclosure in Financial Statements aimed at improving the quality of corporate financial reporting.

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How does IFRS adoption impact business?

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We would like to bring you the latest issue of Mazars IFRS Newsletter – “How does IFRS adoption impact business” in December 2023 with notable points as below.

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Implementation of IFRS in Vietnam

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On March 16th 2020, the Ministry of Finance signed Decision 345/QD-BTC approving " The project on application of financial reporting standards in Vietnam" with a number of contents related to the implementation of IFRS.

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