On December 22, 2015, the Ministry of Finance issued Circular No. 200/2014/TT-BTC on enterprise accounting mode, replace mode for business accounting issued decision No. 15/2006/QD-BTC dated March 20, 2006 by the Minister of finance, and circular No. 244/2009/TT-BTC on December 31, 2009 of the Ministry of finance. According to the regulations of this circular, the company will have to apply in the preparation and presentation of the financial statements from 1 January 2015
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