One of the major requirements of the audited financial statements is that the certified financial statements are presented truly and fairly. In order to confirm that the financial statements give a true and fair view, standards of auditing not only require a review of the events that occurred during the fiscal year, but also require the auditor to consider the events occurring between the end of the reporting period and the date when the financial statements are authoried for issue.

If I think about the word "tax", I will immediately think of the amount to be paid. However, the value-added tax has a tax rate of zero percent (0%) applied to exported goods and services. So, what does zero rate (0%) for VAT mean? Firstly, ceding the right to tax value added to the place of final consumption. This is consistent with the nature and international practice of value added tax. Secondly, to encourage exports and create conditions for domestic enterprises to compete on price with other countries. Thirdly, enterprises trading in goods and services subject to zero rate (0%) may deduct or refund input value-added tax. This is the content increasing internal financial resources for domestic companies.

It is common for us to only think about the amount of taxes that must be paid, and it is likely that few people pay attention to the deadline for filing these taxes, leading to delayed filings and subsequent administrative penalties

Giving birth is one of the noble duties of a woman. In order to help female employees, feel secure during pregnancy as well as support a part of their economy part after the baby is born, the social insurance law has regulated the rights of pregnant female employees and female employees who have given birth to a child are entitled to the following maternity benefits:

Consolidated financial statements topic is a difficult accounting topic, so accountants need to learn step by step to prepare consolidated financial statements. The first step is the consolidated financial statements overview. In order to help you remember easily, this content will be presented in the question-and-answer format:

A frequently asked question about tax when a start-up or a foreign-invested company invests in Vietnam is: How is the tax system in Vietnam? To fully answer the above content, we need to read a bookcase! And when we finish reading a bookcase, we have a new shelf to read, on because inherently taxes always change. So, we can summarize the answer as follows:

Following part I - Consolidated Financial Statements Overview, today we learn about the difference between consolidated and separate reports. The purpose is to make it easier for us to prepare the consolidated financial statements when we already know how to prepare separate reports. There are many ways to classify this differs depending on the purpose of use and research on the consolidated financial statements. This topic deals with the difference in "Form" for preparing consolidated financial statements.