1-Characteristics of business activity
2-forms of ownership: Shareholders
3-Business: Outsourcing, making
4-Characteristics of business activities in the fiscal year that affect Report Financial
Accounting II-policy applied in business
1-year accounting period (starting on 01/01/2014 ended on 12.31.2014)
2-unit of currency used in accounting: Vietnam Dong
3 accounting regime applicable: Small and Medium Enterprises
4-form applicable accounting: General Journal
5-method of inventory accounting of naming
principle recorded inventory,
method of calculation inventory value at maturity;
method of inventory accounting (perpetual and periodic inventory)
6-method of depreciation of fixed assets are applied: straight
7-chi Recognition Borrowing costs
Recognition 8-cost pay
-9 Principles and methods of recognition of reserves to pay
10-Recognition of exchange differences
11-Principle and method of revenue recognition: accordance with Accounting Standard No. 14
-III Additional information for the items shown in the Balance Sheet
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