Financial Reporting Regime for Cooperatives and Cooperative Alliances

19:58, 11/07/2024

This is the basic content mentioned in Circular 24/2017/TT-BTC guiding the accounting policies for cooperatives and unions of cooperatives issued on March 28, 2017. To be specific:

The financial report of the accounting unit is used to summarize and explain the financial situation and business results of the Cooperative.

Other contents related to the financial report are implemented according to the provisions of the Law on Accounting, guiding documents of the Law on Accounting, other legal documents related to financial reports, and the regulations in Circular 24/2017/TT-BTC.

The financial report system, financial report templates, content, and method of preparation, presentation of financial reports, and other contents related to financial reports are guided in Appendix 4 issued with Circular 24/2017/TT-BTC.

See more: Circular 24/2017/TT-BTC effective from January 01, 2018.

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