Accounting system Circular No. 202/2014/TT-BTC dated December 22, 2014 guiding the preparation and presentation of consolidated financial statements Circular No. 202/2014/TT-BTC dated 22/12/2014 5 / 5 ( 1 vote ) Circular No. 161/2007/TT-BTC dated December 31, 2007 guiding the implementation of 16 Vietnamese accounting standards Circular No. 88/2021/TT-BTC dated October 11, 2021 guiding the accounting regime for business households and individuals