THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 12/2005/QD-BTC
Hanoi, February 15, 2005
 
DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON ACCOUNTING (BATCH 4)
MINISTER OF FINANCE
Pursuant to the Law on Accounting No. 03/2003/QH11 dated June 17, 2003;
Pursuant to Governmental Decree No. 86/2002/ND-CP dated November 5, 1993 on the functions, jurisdictions and organization of ministries and ministry-level agencies;
Pursuant to Governmental Decree No. 77/2003/ND-CP dated July 1, 2003 on the functions, jurisdictions and organization of the Ministry of Finance;
In response to the requirement of economic and financial management reform, improvement of the qulaity of accounting information provided in the mantional economy and examination and verification of accounting practice.
Upon the proposal of the Director of the Accounting and Auditing Policy Department and Chief of the Ministry Office,
 
DECIDES:
Article 1. To issue six (06) Vietnamese Standards on Accounting (Batch 4) with the codes and titles specified:
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