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. 244/209/TT-BTC on December 31, 2009 of the Ministry of finance and in effect apply to fiscal years beginning on or after 1 in January 2015. The company has applied this circular in the preparation and presentation of financial statements for the financial year ending on September 30, 2015.
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