- Every enterprise which is required to
prepare interim financial statements (quarterly financial statements and
semiannual financial statements) may decide whether to follow Decision No.
15/2006/QĐ-BTC or Circular No. 200/2014/TT-BTC to prepare the interim financial
statements of 2015.
- The annual financial statement of 2015
must be made in accordance with regulations of Circular No. 200/2014/TT-BTC .
This Circular comes into force from July
14, 2015.
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