- 1Law No.70/2006/QH11 of June 29, 2006 on securities
- 2Decree No. 124/2008/ND-CP of December 11, 2008, detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax.
- 3Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 1Circular No. 34/2011/TT-BTC of March 14, 2011 amending the Ministry of Finance''s Circular No. 228/2009/TT-BTC of December 7, 2009, guiding the appropriation and use of provisions for devaluation of inventories, loss of financial investments, bad receivable debts and warranty for products, goods and construction works at enterprises
- 2Circular No. 89/2013/TT-BTC of June 28, 2013, amending and supplementing the Circular No. 228/2009/TT-BTC of guiding the appropriation and use of provisions for devaluation of inventories, losses of financial investments, bad receivable debts and warranty for products, goods and construction and installment works at enterprises
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- 1Circular no. 13/2006/TT-BTC of February 27, 2006 guiding the regime of setting up and use of financial provisions for in-stock goods price decrease, loss of financial investments, bad debts and warranty for products, goods and construction works at enterprises
- 2Circular No. 34/2011/TT-BTC of March 14, 2011 amending the Ministry of Finance''s Circular No. 228/2009/TT-BTC of December 7, 2009, guiding the appropriation and use of provisions for devaluation of inventories, loss of financial investments, bad receivable debts and warranty for products, goods and construction works at enterprises
- 3Circular No. 89/2013/TT-BTC of June 28, 2013, amending and supplementing the Circular No. 228/2009/TT-BTC of guiding the appropriation and use of provisions for devaluation of inventories, losses of financial investments, bad receivable debts and warranty for products, goods and construction and installment works at enterprises
- 4Circular No. 48/2019/TT-BTC dated August 08 2019 providing guidance on making and settlement of provisions for devaluation of inventory, losses on financial investments, bad debts and warranty at enterprises
- 5Circular No. 48/2019/TT-BTC dated August 08 2019 providing guidance on making and settlement of provisions for devaluation of inventory, losses on financial investments, bad debts and warranty at enterprises
- 1Decree No. 09/2009/ND-CP of February 5, 2009, promulgating the regulation on financial management of state companies and management of state capital invested in other enterprises
- 2Decree No. 124/2008/ND-CP of December 11, 2008, detailing and guiding the implementation of a number of articles of the Law on Enterprise Income Tax.
- 3Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
- 4Law No.70/2006/QH11 of June 29, 2006 on securities
- 5Decision No. 15/2006/QD-BTC of March 20, 2006, on issuing enterprise accounting system
- 6Decision no. 149/2001/QD-BTC of December 31, 2001 on the promulgation and announcement of four (4) accounting standards of vietnam (phase 1)
HIỆU LỰC VĂN BẢN
Circular No. 228/2009/TT-BTC of December 07, 2009, guiding the appropriation and use of provisions for devaluation of inventories, loss of financial investments, bad receivable debts and warranty for products, goods and construction works at enterprises
- Số hiệu: 228/2009/TT-BTC
- Loại văn bản: Thông tư
- Ngày ban hành: 07/12/2009
- Nơi ban hành: Bộ Tài chính
- Người ký: Trần Văn Hiếu
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 21/01/2010
- Ngày hết hiệu lực: 10/10/2019
- Tình trạng hiệu lực: Hết hiệu lực
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