On December 22, 2014, the Ministry of Finance issued Circular No. 200/2014/TT-BTC on enterprise accounting mode replaces decision No 15/2006/QD-BTC dated 20 March 2006 of the Minister of finance, and circular No. 244/2009/TT-BTC on December 31, 2009 of the Ministry of finance. This circular effect apply to the financial period beginning on or after January 1, 2015. The company applied accounting standards, this circular and the other circular guide implementation of accounting standards of the Ministry of finance in the preparation and presentation of financial statements.
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