THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
 
No. 234/2003/QD-BTC
Hanoi, December 30, 2003
 DECISION
ON THE ISSUANCE AND PUBLICATION OF SIX VIETNAMESE STANDARDS ON ACCOUNTING (BATCH 3)
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 quality of accounting information provided in the national 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,
 

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DECIDES:
Article 1. To issue six (06) Vietnamese Standards on Accounting (Batch 3) with the codes and titles specified:
 

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