Accounting Standards and Guiding Circulars Circular No. 161/2007/TT-BTC dated December 31, 2007 guiding the implementation of 16 Vietnamese accounting standards Circular No. 161/2007/TT-BTC dated December 31, 2007 Please rate us! Law on Accounting No. 88/2015/QH13 dated November 20, 2015 Circular No. 202/2014/TT-BTC dated December 22, 2014 guiding the preparation and presentation of consolidated financial statements