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Standard Accounting System
24 | 08 | 2007
FDI companies have to obey the Vietnam accounting regime system. For these companies, if they have legitimate reasons to apply the other accounting systems, they must ask the Financial Ministry for allowance in paper. These companies have to register with the Financial Ministry the accounting system which they will use is permitted before applying.
1Vietnam accounting regime system:

Companies have to run all accounting contents including: voucher regime, account system, account book regime, financial reporting system, document archiving regime.

2FDI companies have to apply an suitable accounting system with their business activities or fields.
3Vietnam Dong is used in account writing. FDI can use foreign currency in order to write in account books and reports but the currency have to be registered in advance and be permitted by the Financial Ministry.
4Measurement unit used in account writing is the Vietnam�s official measurement units.
5Fiscal year of FDI companies must be appropriate to tax-calculating year. the fiscal year can be a solar calendar year or 12 months which start at the beginning quarter and is registered in concerned accounting system. The first fiscal year is counted at the time issuing the Investment Certificate to the end of the accepted fiscal year.
6In order to operate account activities, FDI companies can hold a account division or hire an independent accounting organisation.

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