Version 12 - March 2025 (CUD release)
Content update information
This update verifies that the Vietnam Corporate Template includes Illustrative Model Content with legislative coverage for year-end reporting.
- Financial period type: 12-Months (annual)
- Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)
Legislative updates
- Currently, no legislative changes have been announced that will impact accounting standards or reference numbers for the December 2025 financial year.
- The Ministry of Finance is working on updating Circular 200/2014/TT-BTC for the Vietnamese Enterprise Accounting System, but the release date is uncertain. The adoption of IFRS, according to Decision No 345/2021/QĐ-BTC, has been delayed with no new timeline announced.
- Companies can keep using the current standards without making any changes.
- If there are any updates or changes to the standards, they’ll be communicated in the next upcoming quarter CUD.
Related Content
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Vietnam
Format:
Article