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Circular 118/2026/TT-BTC: International Accounting Standards in Vietnam
LEGAL UPDATE | JPA VIETNAM Circular 118/2026/TT-BTC: Guiding the applicable entities, scope, and application principles of International Financial Reporting Standards (IFRS) in Vietnam Issued 18/08/2026 Effective 01/01/2027 01. Scope and Applicable Entities Scope Prepare and present financial statements and consolidated financial statements. (Article 1) Applicable Entities Enterprises, economic organisations that are: Members of the International […]