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

Key highlights

• Enterprises are allowed to design their own accounting document templates, flexible financial reporting formats, and detailed account systems tailored to their management needs, provided they comply with the basic legal requirements.
• Enterprises must establish internal governance regulations and internal control systems to ensure compliance with the Law on Enterprises and other relevant legal provisions.
• Provides guidance on converting the accounting currency unit.
• Renames and redefines certain accounts, while also adding or removing specific accounts from the system.
• Offers more detailed instructions on preparing financial statements in cases of corporate restructuring, such as mergers, splits, or conversions.

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