Law on Accounting No. 88/2015/QH13 dated November 20, 2015

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Decree No. 174/2016/ND-CP dated December 30, 2016 detailing a number of articles of the accounting law

THE GOVERNMENT ——- SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ————— No. 174/2016/ND-CP...

Circular No. 161/2007/TT-BTC dated December 31, 2007 guiding the implementation of 16 Vietnamese accounting standards

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Circular No. 58/2026/TT-BTC provides guidance on accounting procedures for micro-enterprises.

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Circular No. 43/2026/TT-BTC amends and supplements Circular No. 202/2014/TT-BTC on the preparation and presentation of consolidated financial statements.

MINISTRY OF FINANCE ——- SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness Number: 43/2026/TT-BTC...

Circular No. 99/2025/TT-BTC dated October 27, 2025 of the Ministry of Finance guiding the enterprise accounting regime

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Circular No. 200/2014/TT-BTC dated 22/12/2014 guiding the corporate accounting regime

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Circular No. 133/2016/TT-BTC dated August 26, 2016 guiding the accounting regime for small and medium enterprises

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Circular No. 88/2021/TT-BTC dated October 11, 2021 guiding the accounting regime for business households and individuals

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Circular No. 202/2014/TT-BTC dated December 22, 2014 guiding the preparation and presentation of consolidated financial statements

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