{"id":5416,"date":"2026-03-23T00:03:50","date_gmt":"2026-03-23T07:03:50","guid":{"rendered":"https:\/\/kiemtoan.man.net.vn\/?p=5416"},"modified":"2026-03-23T00:03:50","modified_gmt":"2026-03-23T07:03:50","slug":"lap-bao-cao-tai-chinh-nam-2025","status":"publish","type":"post","link":"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/","title":{"rendered":"Doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 theo Th\u00f4ng t\u01b0 200 hay Th\u00f4ng t\u01b0 99?"},"content":{"rendered":"<p><a href=\"https:\/\/luatvietnam.vn\/linh-vuc-khac\/doanh-nghiep-lap-bao-cao-tai-chinh-nam-2025-theo-thong-tu-200-hay-thong-tu-99-883-107768-article.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 nhi\u1ec7m v\u1ee5 quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n trong b\u1ed1i c\u1ea3nh B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 99\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\"> nh\u1eb1m thay th\u1ebf <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u901a\u51fd 200\/2014\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang khung ph\u00e1p l\u00fd kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin t\u00e0i ch\u00ednh tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c b\u00ean li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean v\u1eabn \u0111ang l\u00fang t\u00fang gi\u1eefa vi\u1ec7c duy tr\u00ec ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169 hay \u00e1p d\u1ee5ng s\u1edbm c\u00e1c thay \u0111\u1ed5i c\u1ee7a th\u00f4ng t\u01b0 m\u1edbi. \u0110\u1ec3 th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 m\u1ed9t c\u00e1ch chuy\u00ean nghi\u1ec7p, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 l\u1ed9 tr\u00ecnh hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u0169ng nh\u01b0 c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ed1t l\u00f5i \u0111\u1ec3 chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u chuy\u1ec3n \u0111\u1ed5i cho giai \u0111o\u1ea1n ti\u1ebfp theo m\u1ed9t c\u00e1ch m\u01b0\u1ee3t m\u00e0 nh\u1ea5t. H\u00e3y c\u00f9ng MAN \u2013 Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Can_cu_phap_ly_xac_dinh_viec_lap_bao_cao_tai_chinh_nam_2025\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Hieu_luc_thi_hanh_cua_Thong_tu_992025TT-BTC\" >Hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Che_do_ke_toan_ap_dung_cho_ky_quyet_toan_2025\" >Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#So_sanh_cac_diem_thay_doi_khi_lap_bao_cao_tai_chinh_nam_2025\" >So s\u00e1nh c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Nhung_diem_moi_ve_he_thong_tai_khoan_va_bao_cao\" >Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Tai_cau_truc_theo_ban_chat_kinh_te\" >T\u00e1i c\u1ea5u tr\u00fac theo b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Su_thay_doi_cua_cac_tai_khoan_chi_tiet\" >S\u1ef1 thay \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Trinh_bay_cac_chi_tieu_khi_lap_bao_cao_tai_chinh_nam_2025\" >Tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Nguyen_tac_trinh_bay_chi_tieu_khong_co_so_lieu\" >Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Thuyet_minh_bao_cao_tai_chinh_%E2%80%93_Diem_nhan_ve_Authority\" >Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &#8211; \u0110i\u1ec3m nh\u1ea5n v\u1ec1 Authority<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Rui_ro_va_luu_y_khi_chuyen_doi_che_do_ke_toan\" >R\u1ee7i ro v\u00e0 l\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Kiem_tra_tinh_nhat_quan_cua_du_lieu\" >Ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Cap_nhat_phan_mem_ke_toan_va_ERP\" >C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 ERP<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\" >MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Cau_hoi_thuong_gap_ve_lap_bao_cao_tai_chinh_nam_2025\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Doanh_nghiep_co_duoc_ap_dung_Thong_tu_99_som_hon_thoi_han_khong\" >Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 s\u1edbm h\u01a1n th\u1eddi h\u1ea1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/kiemtoan.man.net.vn\/zh\/lap-bao-cao-tai-chinh-nam-2025\/#Cac_don_vi_phu_thuoc_co_phai_lap_bao_cao_tai_chinh_rieng_nam_2025\" >C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang n\u0103m 2025?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_viec_lap_bao_cao_tai_chinh_nam_2025\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5417\" aria-describedby=\"caption-attachment-5417\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5417\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-viec-lap-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-viec-lap-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-viec-lap-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-viec-lap-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-viec-lap-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Can-cu-phap-ly-xac-dinh-viec-lap-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5417\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt l\u00e0 b\u01b0\u1edbc \u0111i ti\u00ean quy\u1ebft. M\u1ecdi sai l\u1ea7m \u1edf b\u01b0\u1edbc n\u00e0y \u0111\u1ec1u c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1ec7 qu\u1ea3 nghi\u00eam tr\u1ecdng khi doanh nghi\u1ec7p n\u1ed9p b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hieu_luc_thi_hanh_cua_Thong_tu_992025TT-BTC\"><\/span><b>Hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 31 c\u1ee7a Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, v\u0103n b\u1ea3n n\u00e0y ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026. M\u1ed9t \u0111i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ea7n l\u01b0u \u00fd l\u00e0 th\u00f4ng t\u01b0 n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 c\u00e1c k\u1ef3 k\u1ebf to\u00e1n k\u1ebft th\u00fac v\u00e0o ng\u00e0y 31\/12\/2025 v\u1eabn ch\u01b0a thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh m\u1edbi n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Che_do_ke_toan_ap_dung_cho_ky_quyet_toan_2025\"><\/span><b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho k\u1ef3 quy\u1ebft to\u00e1n 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi k\u1ef3 k\u1ebf to\u00e1n k\u1ebft th\u00fac v\u00e0o cu\u1ed1i n\u0103m 2025, doanh nghi\u1ec7p v\u1eabn th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 d\u1ef1a tr\u00ean c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Th\u00f4ng t\u01b0 200 v\u1eabn l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd duy nh\u1ea5t cho c\u00e1c doanh nghi\u1ec7p l\u1edbn v\u00e0 v\u1eeba trong ni\u00ean \u0111\u1ed9 n\u00e0y, \u0111\u1ea3m b\u1ea3o t\u00ednh li\u00ean t\u1ee5c c\u1ee7a d\u1eef li\u1ec7u t\u00e0i ch\u00ednh qua c\u00e1c n\u0103m.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cac_diem_thay_doi_khi_lap_bao_cao_tai_chinh_nam_2025\"><\/span><b>So s\u00e1nh c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5419\" aria-describedby=\"caption-attachment-5419\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5419\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/So-sanh-cac-diem-thay-doi-khi-lap-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"So s\u00e1nh c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/So-sanh-cac-diem-thay-doi-khi-lap-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/So-sanh-cac-diem-thay-doi-khi-lap-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/So-sanh-cac-diem-thay-doi-khi-lap-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/So-sanh-cac-diem-thay-doi-khi-lap-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/So-sanh-cac-diem-thay-doi-khi-lap-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5419\" class=\"wp-caption-text\">So s\u00e1nh c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">D\u00f9 v\u1eabn \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200, nh\u01b0ng k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c thay \u0111\u1ed5i t\u1ea1i Th\u00f4ng t\u01b0 99 \u0111\u1ec3 c\u00f3 \u0111\u1ecbnh h\u01b0\u1edbng qu\u1ea3n tr\u1ecb. Vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 ch\u00ednh l\u00e0 b\u01b0\u1edbc \u0111\u1ec7m \u0111\u1ec3 chu\u1ea9n b\u1ecb cho s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u1ea5u tr\u00fac t\u00e0i kho\u1ea3n v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u00ecnh b\u00e0y t\u1eeb n\u0103m 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 99<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u901a\u51fd 200\/2014\/TT-BTC<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u901a\u51fd 99\/2025\/TT-BTC<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ean g\u1ecdi b\u1ea3ng c\u00e2n \u0111\u1ed1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u8d1f\u503a\u8868<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea5u tr\u00fac t\u00e0i kho\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed1 \u0111\u1ecbnh, ph\u1ea3i xin ph\u00e9p khi m\u1edf TK c\u1ea5p 1, 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Linh ho\u1ea1t, DN t\u1ef1 ch\u1ee7 \u0111\u1eb7t t\u00ean\/k\u00fd hi\u1ec7u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u521b\u7eaa\u5f55\u7684\u6536\u5165<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n giao r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00f4 h\u00ecnh 5 b\u01b0\u1edbc ti\u1ec7m c\u1eadn IFRS 15<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c l\u1eadp BCTC ri\u00eang \u0111\u1ec3 t\u1ed5ng h\u1ee3p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p m\u1eb9 t\u1ef1 quy\u1ec1n quy\u1ebft \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd m\u00e3 s\u1ed1 ch\u1ec9 ti\u00eau<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y n\u1ebfu kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i m\u00e3 s\u1ed1 (v\u1edbi BCLCTT)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c nghi\u00ean c\u1ee9u k\u1ef9 b\u1ea3ng so s\u00e1nh n\u00e0y gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025. C\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh cu\u1ed1i n\u0103m 2025 n\u00ean \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi chuy\u1ec3n \u0111\u1ed5i s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 sang n\u0103m 2026 s\u1ebd kh\u00f4ng g\u1eb7p c\u00e1c xung \u0111\u1ed9t v\u1ec1 b\u1ea3n ch\u1ea5t t\u00e0i kho\u1ea3n kinh t\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_diem_moi_ve_he_thong_tai_khoan_va_bao_cao\"><\/span><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 b\u00e1o c\u00e1o<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t theo danh m\u1ee5c c\u1ee7a Th\u00f4ng t\u01b0 200. Tuy nhi\u00ean, Th\u00f4ng t\u01b0 99 \u0111\u00e3 c\u00f3 nh\u1eefng c\u1ea3i t\u1ed5 m\u1ea1nh m\u1ebd v\u1ec1 c\u00e1ch ti\u1ebfp c\u1eadn m\u00e0 k\u1ebf to\u00e1n c\u1ea7n b\u1eaft \u0111\u1ea7u l\u00e0m quen.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tai_cau_truc_theo_ban_chat_kinh_te\"><\/span><b>T\u00e1i c\u1ea5u tr\u00fac theo b\u1ea3n ch\u1ea5t kinh t\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 99 h\u01b0\u1edbng t\u1edbi vi\u1ec7c ph\u00e2n lo\u1ea1i t\u00e0i kho\u1ea3n theo 4 nh\u00f3m ch\u00ednh: T\u00e0i s\u1ea3n, Ngu\u1ed3n v\u1ed1n, K\u1ebft qu\u1ea3 kinh doanh v\u00e0 Kh\u00e1c. M\u1eb7c d\u00f9 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, b\u1ea1n v\u1eabn h\u1ea1ch to\u00e1n theo 9 lo\u1ea1i t\u00e0i kho\u1ea3n c\u0169, nh\u01b0ng vi\u1ec7c hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t kinh t\u1ebf s\u1ebd gi\u00fap vi\u1ec7c thuy\u1ebft minh b\u00e1o c\u00e1o tr\u1edf n\u00ean s\u1eafc s\u1ea3o v\u00e0 minh b\u1ea1ch h\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Su_thay_doi_cua_cac_tai_khoan_chi_tiet\"><\/span><b>S\u1ef1 thay \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 m\u1edbi b\u1ed5 sung th\u00eam c\u00e1c t\u00e0i kho\u1ea3n nh\u01b0 215 (B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ec3 b\u00e1n) hay c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p chi ti\u1ebft h\u01a1n cho chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh. L\u01b0u \u00fd r\u1eb1ng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, b\u1ea1n tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ea7u s\u1ed1 t\u00e0i kho\u1ea3n m\u1edbi n\u00e0y n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n cho tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trinh_bay_cac_chi_tieu_khi_lap_bao_cao_tai_chinh_nam_2025\"><\/span><b>Tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_5420\" aria-describedby=\"caption-attachment-5420\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5420\" src=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trinh-bay-cac-chi-tieu-khi-lap-bao-cao-tai-chinh-nam-2025.jpg\" alt=\"Tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trinh-bay-cac-chi-tieu-khi-lap-bao-cao-tai-chinh-nam-2025.jpg 1200w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trinh-bay-cac-chi-tieu-khi-lap-bao-cao-tai-chinh-nam-2025-300x169.jpg 300w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trinh-bay-cac-chi-tieu-khi-lap-bao-cao-tai-chinh-nam-2025-1024x576.jpg 1024w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trinh-bay-cac-chi-tieu-khi-lap-bao-cao-tai-chinh-nam-2025-768x432.jpg 768w, https:\/\/kiemtoan.man.net.vn\/wp-content\/uploads\/2026\/03\/Trinh-bay-cac-chi-tieu-khi-lap-bao-cao-tai-chinh-nam-2025-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5420\" class=\"wp-caption-text\">Tr\u00ecnh b\u00e0y c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u l\u00e0 b\u01b0\u1edbc cu\u1ed1i c\u00f9ng v\u00e0 c\u0169ng l\u00e0 n\u01a1i d\u1ec5 x\u1ea3y ra sai s\u00f3t nh\u1ea5t. M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 chu\u1ea9n x\u00e1c c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh trung th\u1ef1c v\u00e0 h\u1ee3p l\u00fd tr\u00ean m\u1ecdi ch\u1ec9 ti\u00eau kinh t\u1ebf, \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n kh\u1eaft khe v\u1ec1 tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nguyen_tac_trinh_bay_chi_tieu_khong_co_so_lieu\"><\/span><b>Nguy\u00ean t\u1eafc tr\u00ecnh b\u00e0y ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 200, c\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n tr\u00ecnh b\u00e0y. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd thay \u0111\u1ed5i m\u00e3 s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau c\u00f2n l\u1ea1i. Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, vi\u1ec7c gi\u1eef nguy\u00ean c\u1ea5u tr\u00fac m\u00e3 s\u1ed1 gi\u00fap c\u00e1c ph\u1ea7n m\u1ec1m c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (nh\u01b0 HTKK) nh\u1eadn di\u1ec7n d\u1eef li\u1ec7u m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuyet_minh_bao_cao_tai_chinh_%E2%80%93_Diem_nhan_ve_Authority\"><\/span><b>Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh &#8211; \u0110i\u1ec3m nh\u1ea5n v\u1ec1 Authority<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Trong b\u1ea3n thuy\u1ebft minh, khi th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, doanh nghi\u1ec7p n\u00ean n\u00eau r\u00f5 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u00e1p d\u1ee5ng nh\u01b0 t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho hay kh\u1ea5u hao. Vi\u1ec7c cung c\u1ea5p th\u00f4ng tin chi ti\u1ebft n\u00e0y kh\u00f4ng ch\u1ec9 t\u0103ng \u0111\u1ed9 tin c\u1eady m\u00e0 c\u00f2n th\u1ec3 hi\u1ec7n n\u0103ng l\u1ef1c qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh chuy\u00ean nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 c\u1ed5 \u0111\u00f4ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rui_ro_va_luu_y_khi_chuyen_doi_che_do_ke_toan\"><\/span><b>R\u1ee7i ro v\u00e0 l\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chuy\u1ec3n ti\u1ebfp gi\u1eefa hai th\u00f4ng t\u01b0 lu\u00f4n ti\u1ec1m \u1ea9n r\u1ee7i ro v\u1ec1 sai l\u1ec7ch s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3. Do \u0111\u00f3, ngay t\u1eeb giai \u0111o\u1ea1n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025, k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft c\u00e1c kho\u1ea3n m\u1ee5c n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 h\u00e0ng t\u1ed3n kho \u0111\u1ec3 tr\u00e1nh c\u00e1c sai s\u00f3t tr\u1ecdng y\u1ebfu kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_tra_tinh_nhat_quan_cua_du_lieu\"><\/span><b>Ki\u1ec3m tra t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a d\u1eef li\u1ec7u<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 s\u1ebd l\u00e0 s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a n\u0103m 2026. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p ghi nh\u1eadn doanh thu ho\u1eb7c chi ph\u00ed theo Th\u00f4ng t\u01b0 99, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ed3i t\u1ed1. K\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb s\u1eb5n c\u00e1c b\u1ea3ng t\u00ednh ch\u00eanh l\u1ec7ch \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m to\u00e1n sau n\u00e0y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cap_nhat_phan_mem_ke_toan_va_ERP\"><\/span><b>C\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 ERP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m c\u1ea7n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf l\u1ea1i \u0111\u1ec3 t\u01b0\u01a1ng th\u00edch v\u1edbi Th\u00f4ng t\u01b0 99 ngay sau khi ho\u00e0n t\u1ea5t vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025. Vi\u1ec7c ch\u1eadm tr\u1ec5 trong c\u1eadp nh\u1eadt c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn h\u1ea1ch to\u00e1n sai l\u1ec7ch trong nh\u1eefng th\u00e1ng \u0111\u1ea7u n\u0103m 2026, g\u00e2y kh\u00f3 kh\u0103n cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC l\u00e0 y\u00eau c\u1ea7u ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c doanh nghi\u1ec7p c\u1ea7n th\u1ef1c hi\u1ec7n nghi\u00eam t\u00fac. \u0110\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 s\u1ee9c kh\u1ecfe t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i sang Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u1edbi nhi\u1ec1u thay \u0111\u1ed5i \u0111\u1ed9t ph\u00e1, ti\u1ec7m c\u1eadn c\u00e1c chu\u1ea9n m\u1ef1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/kiem-toan-doi-tac-quoc-te\/\"><span style=\"font-weight: 400;\">qu\u1ed1c t\u1ebf IFRS<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c chu\u1ea9n b\u1ecb s\u1ed1 li\u1ec7u k\u1ef9 l\u01b0\u1ee1ng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m r\u1ee7i ro sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng. N\u1ebfu doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n trong r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u, h\u00e3y li\u00ean h\u1ec7 v\u1edbi MAN \u2013 Master Accountant Network. V\u1edbi <\/span><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan\/\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> chuy\u00ean s\u00e2u, ch\u00fang t\u00f4i s\u1ebd th\u1ea9m \u0111\u1ecbnh h\u1ec7 th\u1ed1ng, gi\u00fap h\u1ed3 s\u01a1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 c\u1ee7a b\u1ea1n ho\u00e0n thi\u1ec7n nh\u1ea5t.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-bao-cao-tai-chinh-tai-man\/\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-danh-gia-he-thong-kiem-soat-noi-bo-tron-goi\/\"><span style=\"font-weight: 400;\">\u5185\u90e8\u63a7\u5236\u7cfb\u7edf\u8bc4\u4f30\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-theo-yeu-cau-chuyen-sau\/\"><span style=\"font-weight: 400;\">\u6309\u9700\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-thue-chuyen-nghiep\/\"><span style=\"font-weight: 400;\">\u4e13\u4e1a\u7a0e\u52a1\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-xay-dung-toi-uu\/\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/kiemtoan.man.net.vn\/zh\/dich-vu-kiem-toan-quyet-toan-du-an-hoan-thanh-theo-quy-dinh\/\"><span style=\"font-weight: 400;\">\u9879\u76ee\u7ed3\u7b97\u5ba1\u8ba1\u670d\u52a1\u5df2\u5b8c\u6210<\/span><\/a><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_dich_vu_tai_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>MAN \u2013 Master Accountant Network \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_lap_bao_cao_tai_chinh_nam_2025\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_duoc_ap_dung_Thong_tu_99_som_hon_thoi_han_khong\"><\/span>Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 s\u1edbm h\u01a1n th\u1eddi h\u1ea1n kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i, Th\u00f4ng t\u01b0 99 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. Do \u0111\u00f3, vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 b\u1eaft bu\u1ed9c ph\u1ea3i tu\u00e2n theo Th\u00f4ng t\u01b0 200 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u1ed3ng b\u1ed9 ph\u00e1p l\u00fd tr\u00ean to\u00e0n h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n qu\u1ed1c gia.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cac_don_vi_phu_thuoc_co_phai_lap_bao_cao_tai_chinh_rieng_nam_2025\"><\/span>C\u00e1c \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c c\u00f3 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang n\u0103m 2025?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. D\u01b0\u1edbi th\u1eddi Th\u00f4ng t\u01b0 200, c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 2025 g\u1eedi v\u1ec1 c\u00f4ng ty m\u1eb9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch h\u1ee3p nh\u1ea5t. Quy\u1ec1n t\u1ef1 quy\u1ebft v\u1ec1 vi\u1ec7c n\u00e0y ch\u1ec9 b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2026 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 99 s\u1edbm h\u01a1n th\u1eddi h\u1ea1n kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i, Th\u00f4ng t\u01b0 99 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026. 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