Nguyên tắc ghi nhận chi phí đi vay : Chi phí đi vay được ghi nhận vào chi phí tài chính hay vốn hóa khi có đủ điều kiện theo quy định Chuẩn mực kế toán số 16
The principle of recorded costs borrowers: borrowers expense is recorded in financial expenses or capital goods when there are qualified in accordance with accounting standards no. 16
Recognition of borrowing costs: Borrowing costs are recognized in financial expenses or capitalized as eligible under the provisions of Accounting Standard 16