Circulare No. 200/2014/BTC-TT

CIRCULAR

ON GUIDELINES FOR ACCOUNTING POLICIES FOR ENTERPRISES

Pursuant to the Law on Accounting dated June 17, 2003;

Pursuant to the Decree No. 129/2004/NĐ-CP dated May 31, 2004 of the Government on guidelines for the Law on Accounting in the business operation.;

Pursuant to the Government's Decree No. 215/2013/NĐ-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of Director of the Department of Audit and Accounting Regulation,

The Minister of Finance issues a Circular on guidelines for accounting policies for enterprises.