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Depreciation Guidelines for Fixed Assets by 21073367 is a document available to read on EtoBox.

What is Depreciation Guidelines for Fixed Assets about?

The Circular No. 45/2013/TT-BTC issued by the Ministry of Finance of Vietnam provides guidelines for the management, use, and depreciation of fixed assets for enterprises operating in Vietnam. It defines various types of fixed assets, including tangible and intangible assets, and outlines the criteria for their identification and valuation. The document also details the calculation of depreciation and the standards for determining the primary price of fixed assets.

Author

21073367

Language

EN