Total has a provision for doubtful debts of the previous year was 20,000,000 VND. Next year, the company identified the need to set aside this year is 26.000.000d Reflecting the need appropriated ADDING: Debit Account 642 (6): 6.000.000d Account 2293: 6,000,000 . A number of management measures accounting reserve for bad debts of Vietnam Regarding methods of determining reserve levels in some special cases according to current regulations for doubtful debts have overdue period from 3 months to a provision such as that in November / N now has a receivable due debts but not collected, in accordance with current accounting regulations Vietnam must later than 1 year ie 31 / 12 / N + 1 redundancy on the newly established. This can also result in enterprises not soon have reserves for losses that may occur when creditors lose. So should not the ministry of finance should regulate any debts that are due to be paid in the year that have not been recovered to date the financial statements of the year to transfer all the debts it owed to the and conducting limited provision for the possibility of irrecoverable debt, thus better ensuring the precautionary principle and the matching principle in accounting work to moderate in line with international practices. The separation value added tax in the accounting reserve for bad debts As we analyze the shortcomings of the provisions now need to calculate the reserve established for doubtful debts on the tax receivables and liabilities section to be charged to cost of lost and irrecoverable due to well write-off under tax amount is inadequate. Obviously the calculation of debt loss expense in addition to the amount of tax is more fair to businesses that nghiep.Do to ensure more fairness in the general accounting system as well as for businesses in particular, Should a change in the rules on reserve for bad debts are as follows: level of provision should make based on the number of tax debts beyond.
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