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chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017 thông tư 133/2016/TT-BTC
  • chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017 thông tư 133/2016/TT-BTC

    • Xuất bản:quý 4 năm 2016
    • Tác giả:Tường Vi
      Giá bán: 350,000 đồng

chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017 thông tư 133/2016/TT-BTC


chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017

thông tư 133/2016/TT-BTC thay thế Quyết định 48/2016/QĐ-BTC

 

Ngày 26/8/2016 Bộ Tài chính đã ban hành Thông tư 133/2016/TT-BTC hướng dẫn chế độ kế toán doanh nghiệp nhỏ và vừa thay thế Quyết định 48/2006/QĐ-BTC thế nhưng đến giờ vẫn chưa cập nhật được nội chính thức của Thông tư này.

Đây là thông tin khá quan trọng cho dân kế toán trong doanh nghiệp áp dụng cho các doanh nghiệp nhỏ và vừa, mang lại những điều kiện thuận lợi cho doanh nghiệp vừa và nhỏ.

chúng ta có thể lưu ý một số điểm mới của Thông tư 133 như sau:

Thông tư đã nới lỏng, cởi mở hơn khi đưa ra các quy định của Pháp luật áp dụng cho các doanh nghiệp, ưu tiên tạo điều kiện thuận lợi tối đa cho những doanh nghiệp kinh doanh đúng pháp luật.
Thông tư mang tính áp dụng thực tế cao hơn, linh hoạt hơn, doanh nghiệp có cơ hội lựa chọn.
Tách biệt kế toán và thuế, hướng đến phục vụ nhu cầu quản trị, điều hành doanh nghiệp. Có thể nói đây là lần đầu tiên chế độ kế toán cho doanh nghiệp vừa và nhỏ có sự khác biệt giữa chi phí, lợi nhuận kế toán, doanh thu so với doanh thu tính thuế TNDN, thuế giá trị gia tăng và thu nhập chịu thuế, chi phí được trừ.
Tiếp cận gần hơn với các thông lệ và chuẩn mực quốc tế. Từ những ưu điểm của thông lệ thế giới, Thông tư đưa ra các nội dung tiến bộ như đánh giá tổn thất khoản cho vay và bất động sản đầu tư, ghi nhận doanh thu tương ứng với nghĩa vụ thực hiện, phân loại chứng khoán kinh doanh và đầu tư nắm giữ đến ngày đáo hạn

chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017

ảnh bìa chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017

Giá bán: 350.000 đồng

ĐỂ VẬN DỤNG CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP THEO 133/2016/TT-BTC QUÝ VỊ NÊN THAM KHẢO THÊM CUỐN SÁCH HƯỚNG DẪN THỰC HÀNH CHẾ ĐỘ KẾ TOÁN DOANH NGHIỆP NHỎ VÀ VỪA NĂM 2016

huong-dan-thuc-hanh-che-do-ke-toan-doanh-nghiep-tt-133-2016-tt-btc-2017

Giá bán: 395.000 đồng

chế độ kế toán doanh nghiệp nhỏ và vừa năm 2017 thông tư 133/2016/TT-BTC của bộ tài chính

Từ khóa tìm kiếm trên google:

  • Chế độ kế toán 133
  • chế độ kế toán áp dụng cho doanh nghiệp nhỏ và vừa năm 2017

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