Currency conversion principles are carried out under the provisions of the Vietnam Accounting Standards (VAS) score of 10 - Effect of exchange rate changes and accounting regime now in force.
in the year, the Industry accounting services in foreign currencies are converted into VND at the exchange rate at the date of the actual transaction arose or the exchange rate recorded in accounting books. Foreign exchange differences arising are reflected in the financial operating revenues or financial costs. Monetary assets and liabilities denominated in foreign currencies are retranslated at the exchange rates at the end of the actual accounting year. Exchange rate differences from revaluation is reflected in the exchange rate differences and the balance is transferred to revenue from financial activities or financial operation costs at the balance sheet date next year
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