{"id":2016,"date":"2019-12-18T07:10:12","date_gmt":"2019-12-18T07:10:12","guid":{"rendered":"http:\/\/tvtinvest.com\/?p=2016"},"modified":"2019-12-18T07:10:12","modified_gmt":"2019-12-18T07:10:12","slug":"ban-da-biet-ve-cac-goc-khuat-trong-bao-cao-tai-chinh-chua","status":"publish","type":"post","link":"http:\/\/tvtinvest.com\/?p=2016","title":{"rendered":"B\u1ea0N \u0110\u00c3 BI\u1ebeT V\u1ec0 C\u00c1C G\u00d3C KHU\u1ea4T TRONG B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH CH\u01afA?"},"content":{"rendered":"

\u0110\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111ang ni\u00eam y\u1ebft tr\u00ean s\u00e0n l\u00e0 c\u00f4ng vi\u1ec7c ch\u1ee7 y\u1ebfu c\u1ee7a m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, th\u00f4ng qua n\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 t\u00ecm ki\u1ebfm, x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00f4ng ty kinh doanh t\u1ed1t, c\u00f3 t\u00e0i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh, d\u00f2ng ti\u1ec1n v\u00e0o ra h\u1ee3p l\u00fd,… \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean, n\u1ebfu ai \u0111\u00f3 ch\u00fa t\u00e2m qu\u00e1 m\u1ee9c \u0111\u1ebfn c\u00e1c s\u1ed1 li\u1ec7u chi ti\u1ebft n\u00eau trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 qu\u00ean \u0111i nh\u1eefng y\u1ebfu t\u1ed1 kh\u00e1c trong qu\u00e1 tr\u00ecnh quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 th\u00ec x\u00e1c su\u1ea5t th\u1ea5t b\u1ea1i c\u1ee7a v\u1ee5 \u0111\u1ea7u t\u01b0 \u0111\u00f3 l\u00e0 r\u1ea5t cao. B\u1edfi v\u00ec, trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1eabn c\u00f3 th\u1ec3 t\u1ed3n t\u1ea1i nhi\u1ec1u v\u1ea5n \u0111\u1ec1 \u1ea9n khu\u1ea5t sau \u0111\u00f3 do nhi\u1ec1u l\u00fd do kh\u00e1c nhau. Hi\u1ec3u bi\u1ebft \u0111\u01b0\u1ee3c nh\u1eefng g\u00f3c khu\u1ea5t n\u00e0y l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft gi\u00fap c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00e1nh \u0111\u01b0\u1ee3c nh\u1eefng l\u1ed7i l\u1ea7m kh\u00f4ng \u0111\u00e1ng c\u00f3. Sau \u0111\u00e2y xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft c\u1ee7a Tr\u1ea7n Ng\u1ecdc B\u00e1u<\/em> – CEO FinaHoldings <\/em>\u0111\u00e3 chia s\u1ebb, \u0111\u1ec3 m\u1ecdi ng\u01b0\u1eddi c\u00f9ng \u0111\u1ecdc v\u00e0 suy ng\u1eabm:<\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 c\u00f4ng c\u1ee5 t\u1ed1t nh\u1ea5t \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 qu\u1ea3n tr\u1ecb \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh c\u1ee7a m\u00ecnh. Tuy nhi\u00ean trong khi th\u1ebf gi\u1edbi kh\u00f4ng ng\u1eebng thay \u0111\u1ed5i h\u00e0ng tr\u0103m n\u0103m qua thi\u0300 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 chu\u1ea9n m\u1ef1c l\u1ea1i qu\u00e1 ch\u1eadm ch\u1ea1m trong vi\u1ec7c thay \u0111\u1ed5i \u0111\u1ec3 th\u00edch nghi v\u1edbi m\u00f4i tr\u01b0\u1eddng m\u1edbi. C\u00f3 nh\u1eefng \u00fd ki\u1ebfn c\u00f2n cho r\u1eb1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh d\u01b0\u1eddng nh\u01b0 \u0111ang ng\u00e0y c\u00e0ng m\u1ea5t t\u00e1c d\u1ee5ng.<\/span><\/p>\n

V\u1eady \u0111\u00e2u l\u00e0 nh\u1eefng l\u00fd do \u0111\u00e3 l\u00e0m b\u1ed9 t\u00e0i li\u1ec7u quan tr\u1ecdng b\u1eadc nh\u1ea5t n\u00e0y \u0111\u1ee9ng tr\u01b0\u1edbc nguy c\u01a1 b\u1ecb \u201cth\u1ea5t s\u1ee7ng\u201d trong m\u1eaft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. V\u1edbi kinh nghi\u1ec7m \u0111\u1ea7u t\u01b0 10 n\u0103m ta\u0323i Vi\u00ea\u0323t Nam c\u00f9ng v\u1edbi kho\u1ea3ng th\u1eddi gian l\u00e0m t\u01b0 v\u1ea5n c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u00ea\u0301t, t\u00f4i cho r\u1eb1ng c\u00f3 5 “go\u0301c khu\u00e2\u0301t” kha\u0301 l\u01a1\u0301n ma\u0300 BCTC hi\u00ea\u0323n nay v\u00e2\u0303n g\u0103\u0323p pha\u0309i, di\u0303 nhi\u00ean la\u0300 se\u0303 co\u0301 nhi\u00ea\u0300u v\u00e2\u0301n \u0111\u00ea\u0300 n\u01b0\u0303a c\u00e2\u0300n x\u01b0\u0309 ly\u0301, nh\u01b0ng trong pha\u0323m vi ba\u0300i vi\u00ea\u0301t t\u00f4i \u01b0u ti\u00ean nh\u00e2\u0301t 5 v\u00e2\u0301n \u0111\u00ea\u0300 sau:<\/span><\/p>\n

1. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng th\u1ec3 hi\u1ec7n h\u1ebft gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh<\/strong><\/span><\/p>\n

C\u00f2n nh\u1edb n\u0103m 2012, truy\u1ec1n th\u00f4ng \u0111\u01b0a tin Kinh \u0110\u00f4 ghi nh\u1eadn th\u01b0\u01a1ng hi\u1ec7u c\u1ee7a m\u00ecnh v\u00e0o t\u00e0i v\u00f4 h\u00ecnh c\u1ee7a c\u00f4ng ty, vi\u1ec7c l\u00e0m n\u00e0y sau \u0111\u00f3 b\u1ecb ki\u1ec3m to\u00e1n l\u01b0u l\u00fd l\u00e0 tr\u00e1i v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n t\u1ea1i Vi\u1ec7t Nam. Ki\u1ec3m to\u00e1n cho r\u1eb1ng: \u201cKinh \u0110\u00f4 \u0111\u00e3 c\u1ed1 t\u00ecnh ghi nh\u1eadn gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u v\u00e0o t\u00e0i s\u1ea3n v\u1edbi m\u1ee5c \u0111\u00edch l\u00e0m t\u0103ng t\u1ed5ng t\u00e0i s\u1ea3n, t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu\u201d. B\u1ea1n c\u00f3 cho r\u1eb1ng th\u01b0\u01a1ng hi\u1ec7u Kinh \u0110\u00f4\u00a0 ch\u1ec9 \u201c\u0111\u00e1ng gi\u00e1 0 \u0111\u1ed3ng\u201d tr\u00ean t\u00e0i s\u1ea3n?<\/span><\/p>\n

T\u01b0\u01a1ng t\u1ef1 gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u, BCTC s\u1ebd kh\u00f4ng th\u1ec3 hi\u1ec7n ho\u00e0ng lo\u1ea1t nh\u1eefng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh \u0111ang th\u1ef1c s\u1ef1 \u0111em l\u1ea1i s\u1ee9c m\u1ea1nh cho doanh nghi\u1ec7p, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/em> gi\u00e1 tr\u1ecb th\u01b0\u01a1ng hi\u1ec7u t\u1ec7p kh\u00e1ch h\u00e0ng, m\u1ea1ng l\u01b0\u1edbi quan h\u1ec7, n\u0103ng l\u1ef1c ban l\u00e3nh \u0111\u1ea1o, tr\u00ecnh \u0111\u1ed9 c\u00f4ng ngh\u1ec7, v\u0103n h\u00f3a doanh nghi\u1ec7p, \u2026\u2026. nh\u1eefng t\u00e0i s\u1ea3n n\u00e0y l\u00e0 th\u1ee9 m\u00e0 m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u th\u00e8m mu\u1ed1n v\u00e0 trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p c\u00f2n quan tr\u1ecdng h\u01a1n r\u1ea5t nhi\u1ec1u so v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n \u0111ang k\u00ea khai tr\u00ean BCTC<\/em>.<\/span><\/p>\n

Ch\u1eb3ng h\u1ea1n nh\u01b0 trong tr\u01b0\u1eddng h\u1ee3p c\u1ee7a Vinamilk (VNM), c\u00f4ng ty s\u1eefa l\u00e0 bi\u1ec3u t\u01b0\u1ee3ng cho s\u1ef1 th\u00e0nh c\u00f4ng c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam. S\u1ee9c m\u1ea1nh c\u1ee7a Vinamilk n\u1eb1m \u1edf ch\u00ednh nh\u1eefng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh nh\u01b0 th\u01b0\u01a1ng hi\u1ec7u, n\u0103ng l\u1ef1c ban l\u00e3nh \u0111\u1ea1o, h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u00e0 s\u00e2u trong \u0111o\u0301 chi\u0301nh la\u0300 v\u0103n h\u00f3a doanh nghi\u1ec7p<\/em>. Tuy nhi\u00ean BCTC c\u1ee7a VNM kh\u00f4ng ph\u1ea3n \u00e1nh nh\u1eefng t\u00e0i s\u1ea3n na\u0300y v\u00e0 ch\u0103\u0301c ch\u0103\u0301n n\u00ea\u0301u chi\u0309 nhi\u0300n va\u0300o BCTC cu\u0309a VNM \u0111\u00ea\u0309 ra quy\u00ea\u0301t \u0111i\u0323nh thi\u0300 nha\u0300 \u0111\u00e2\u0300u t\u01b0 se\u0303 nhanh cho\u0301ng m\u0103\u0301c sai l\u00e2\u0300m.<\/span><\/p>\n

2. S\u01b0\u0323 sai l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng<\/strong><\/p>\n

V\u1ea5n \u0111\u1ec1 th\u1ee9 hai n\u1eb1m \u1edf ch\u00ednh vi\u1ec7c \u00e1p d\u1ee5ng \u201cnguy\u00ean T\u1eafc gi\u00e1 g\u1ed1c<\/em>\u201d khi x\u00e2y d\u1ef1ng s\u1ed1 li\u1ec7u tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo nguy\u00ean t\u1eafc n\u00e0y, gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n kh\u00f4ng h\u1ec1 li\u00ean h\u1ec7 \u0111\u1ebfn hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n hay gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a t\u00e0i s\u1ea3n qua th\u1eddi gian, m\u00e0 ch\u1ec9 l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u00e3 chi ra \u0111\u1ec3 s\u1edf h\u1eefu t\u00e0i s\u1ea3n \u0111\u00f3<\/em>. Nguy\u00ean t\u1eafc n\u00e0y ch\u1ec9 m\u1ea5t \u0111i khi doanh nghi\u1ec7p chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n v\u1edbi m\u1ee5c \u0111\u00edch g\u00f3p v\u1ed1n kinh doanh.<\/span><\/p>\n

\u0110\u1ec3 d\u1ec5 hi\u1ec3u h\u01a1n b\u1ea1n c\u00f3 th\u1ec3 h\u00ecnh dung v\u1ec1 m\u1ed9t c\u00f4ng ty A s\u1edf h\u1eefu m\u1ea3nh \u0111\u1ea5t 1000m2 m\u1eb7t ti\u1ec1n \u0111\u01b0\u1eddng Nguy\u1ec5n Hu\u1ec7. Khi nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u1ecdc BCTC c\u1ee7a c\u00f4ng ty A n\u00e0y, gi\u00e1 tr\u1ecb m\u1ea3nh \u0111\u1ea5t ghi tr\u00ean gi\u1ea5y t\u1edd l\u00e0 50 t\u1ef7, hay gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a m\u1ea3nh \u0111\u1ea5t n\u00e0y l\u00e0 50 tri\u1ec7u cho m\u1ed7i m2. B\u1ea1n c\u00f3 ngh\u0129 r\u1eb1ng \u1edf \u0111\u01b0\u1eddng Nguy\u1ec5n Hu\u1ec7, con \u0111\u01b0\u1eddng s\u00f4i \u0111\u1ed9ng b\u1eadc nh\u1ea5t S\u00e0i G\u00f2n l\u1ea1i c\u00f3 m\u1eb7t ti\u1ec1n n\u00e0o gi\u00e1 50 tri\u1ec7u\/m2. N\u00f3 qu\u00e1 phi th\u1ef1c t\u1ebf, nh\u01b0ng BCTC l\u00e0 th\u1ebf, ph\u1ea3i l\u00e0m theo chu\u1ea9n m\u1ef1c, \u0111\u00f3 l\u00e0 c\u00f2n ch\u01b0a k\u1ec3 \u0111\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p c\u1ed1 t\u00ecnh \u1ea9n \u0111i nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u1ec3 c\u1ed5 \u0111\u00f4ng kh\u00f4ng th\u1ec3 tra ra n\u1ed5i.<\/span><\/p>\n

3. Vi\u00ea\u0323c nga\u0300y ca\u0300ng ph\u1ee5 thu\u1ed9c nhi\u1ec1u h\u01a1n v\u00e0o c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n<\/em> cu\u0303ng la\u0300 \u0111i\u00ea\u0309m ch\u00ea\u0301t ng\u01b0\u01a1\u0300i<\/strong><\/p>\n

\u01af\u1edbc t\u00ednh k\u1ebf to\u00e1n b\u1ea1n c\u00f3 th\u1ec3 \u0111\u01a1n gi\u00e1n l\u00e0 k\u1ebf to\u00e1n vi\u00ean s\u1ebd l\u1ea5y gi\u00e1 tr\u1ecb g\u1ea7n \u0111\u00fang c\u1ee7a m\u1ed9t ch\u1ec9 ti\u00eau tr\u00ean BCTC, gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh \u201cm\u1ed9t c\u00e1ch ch\u1ee7 quan\u201d trong tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t s\u1ecbnh nh\u01b0ng ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c<\/em>. Nh\u1eefng kho\u1ea3n m\u1ee5c th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh l\u00e0 c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, c\u00e1c kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u1edf dang, doanh thu ghi nh\u1eadn tr\u01b0\u1edbc, doanh thu theo \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang, l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i,\u2026<\/em>. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n \u01b0\u1edbc t\u00ednh n\u00e0y s\u1ebd l\u00e0m thay \u0111\u1ed5i to\u00e0n b\u1ed9 c\u1ee5c di\u1ec7n t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a c\u00f4ng ty. Ch\u00ednh v\u00ec v\u1eady, t\u00ednh tin c\u1eady c\u1ee7a c\u00e1c \u01b0\u1edbc t\u00ednh k\u1ebf to\u00e1n l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 t\u01b0\u01a1ng \u0111\u1ed1i nan gi\u1ea3i.<\/span><\/p>\n

V\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh cho t\u00ecnh hu\u1ed1ng n\u00e0y l\u00e0 tr\u01b0\u1eddng h\u1ee3p CTCP \u0110\u1ea7u t\u01b0 Apax Holdings (HOSE: IBC) c\u1ee7a Shark Th\u1ee7y, m\u1ed9t ng\u01b0\u1eddi kh\u00f4ng xa l\u1ea1 v\u1edbi gi\u1edbi tr\u1ebb Vi\u1ec7t Nam. N\u0103m 2017 IBC t\u0103ng v\u1ed1n g\u1ea5p \u0111\u00f4i v\u00e0 \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn t\u1edbi 630 t\u1ef7 \u0111\u1ed3ng l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i, chi\u1ebfm t\u1edbi 1\/3 t\u1ed5ng t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty. \u0110\u01b0\u1ee3c bi\u1ebft, l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh c\u1ee7a IBC ch\u1ee7 y\u1ebfu l\u00e0 do c\u00f4ng ty mua chi ph\u1ed1i anh ng\u1eef Apax English v\u1edbi gi\u00e1 cao. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 630 t\u1ef7 \u0111\u1ed3ng ch\u00eanh l\u1ec7ch do \u201c\u01b0\u1edbc t\u00ednh\u201d n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong 10 n\u0103m v\u00e0o chi ph\u00ed c\u1ee7a IBC, t\u1ee9c m\u1ed7i n\u0103m c\u1ed5 \u0111\u00f4ng c\u1ee7a IBC s\u1ebd ph\u1ea3i g\u00e1nh 63 t\u1ef7 \u0111\u1ed3ng. V\u00e2\u0323y ly\u0301 do gi\u0300 \u0111\u00ea\u0309 IBC \u01b0\u01a1\u0301c ti\u0301nh gia\u0301 tri\u0323 cu\u0309a\u00a0 anh ng\u01b0\u0303 Apax \u01a1\u0309 m\u01b0\u0301c cao h\u01b0 v\u00e2\u0323y so v\u01a1\u0301i gia\u0301 phi\u0301 h\u01a1\u0323p nh\u00e2\u0301t?<\/span><\/p>\n

4. B\u1ecf qua ha\u0300ng hoa\u0323t th\u00f4ng tin quan tr\u1ecdng v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0<\/em><\/strong><\/p>\n

C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi h\u00e0ng lo\u1ea1t kh\u00e1ch h\u00e0ng m\u1edbi, c\u00f4ng ty tri\u1ec3n khai m\u1ed9t lo\u1ea1t s\u1ea3n ph\u1ea9m m\u1edbi hay \u0111\u00f4i khi th\u1ecb tr\u01b0\u1eddng m\u1edbi, c\u00f4ng ty thay ban l\u00e3nh \u0111\u1ea1o m\u1edbi v\u00e0 ngay c\u1ea3 vi\u1ec7c c\u00f4ng ty chuy\u1ec3n s\u00e0n,\u2026\u2026.. T\u1ea5t c\u1ea3 nh\u1eefng th\u00f4ng tin v\u00f4 c\u00f9ng quan tr\u1ecdng n\u00e0y b\u1ea1n s\u1ebd kh\u00f4ng th\u1ec3 t\u00ecm \u0111\u01b0\u1ee3c \u1edf nh\u1eefng con s\u1ed1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em>.<\/span><\/p>\n

V\u00ec sao \u01b0? V\u00ec b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 cho b\u1ea1n nh\u1eefng con s\u1ed1, k\u1ebf \u0111\u1ebfn l\u00e0 nguy\u00ean t\u1eafc \u0111\u1ec3 h\u00ecnh th\u00e0nh l\u00ean nh\u1eefng con s\u1ed1 \u0111\u00f3 v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 m\u1ed9t lo\u1ea1t con s\u1ed1 kh\u00e1c \u0111\u1ec3 thuy\u1ebft minh cho nh\u1eefng con s\u1ed1 tr\u01b0\u1edbc \u0111\u00f3. Nh\u00ecn chung l\u00e0 to\u00e0n s\u1ed1 v\u1edbi s\u1ed1, ch\u00ednh v\u00ec th\u1ebf nh\u1eefng th\u00f4ng tin \u201cv\u00f4 h\u00ecnh\u201d d\u00f9 c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ebfn m\u1ea5y c\u0169ng kh\u00f4ng th\u1ec3 n\u00e0o xu\u1ea5t hi\u1ec7n tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/em>.<\/span><\/p>\n

Khi \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t doanh nghi\u1ec7p l\u00e0 ch\u00fang ta \u0111ang \u0111\u1ea7u t\u01b0 v\u00e0o t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3. \u0110i\u1ec1u \u0111\u00e1ng n\u00f3i l\u00e0 t\u01b0\u01a1ng lai c\u1ee7a doanh nghi\u1ec7p l\u1ea1i ph\u1ee5 thu\u1ed9c v\u00e0o nh\u1eefng th\u00f4ng tin b\u00ean tr\u00ean.<\/em><\/span><\/p>\n

5. Th\u01b0\u0323c t\u00ea\u0301 \u0111a\u0303 ch\u01b0\u0301ng minh k\u1ec3 c\u1ea3 \u0111o\u0323c BCTC \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n v\u1eabn ch\u00ea\u0301t nh\u01b0 th\u01b0\u01a1\u0300ng<\/strong><\/p>\n

\u0110\u1ebfn ng\u00e0y h\u00f4m nay v\u1ee5 scandal sai l\u1ec7ch s\u1ed1 li\u1ec7u v\u1ec1 h\u00e0ng t\u1ed3n kho v\u00e0 ph\u1ea3i thu t\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a G\u1ed7 Tr\u01b0\u1eddng Th\u00e0nh (TTF) v\u1eabn ch\u01b0a h\u1ebft d\u01b0 ch\u1ea5n tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n Vi\u1ec7t Nam. Gi\u00e1 c\u1ed5 phi\u1ebfu \u0111\u00e3 gi\u1ea3m t\u1eeb quanh 45,000 \u0111\u1ed3ng xu\u1ed1ng ch\u1ec9 c\u00f2n 3,000 \u0111\u1ed3ng, g\u00e2y kh\u00f4ng \u00edt m\u1ea5t m\u00e1t cho nh\u1eefng nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 tin t\u01b0\u1edfng v\u00e0o ban l\u00e3nh \u0111\u1ea1o, v\u00e0o BCTC \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n c\u1ee7a TTF.<\/span><\/p>\n

Nh\u01b0 v\u1eady b\u1ea3n th\u00e2n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ngo\u00e0i vi\u1ec7c m\u1eafc nh\u1eefng \u201cv\u1ea5n \u0111\u1ec1\u201d mang t\u00ednh c\u1ed1 h\u1eefu c\u1ee7a m\u00ecnh, n\u00f3 c\u00f2n mang theo nh\u1eefng v\u1ea5n \u0111\u1ec1 v\u1ec1 mang t\u00ednh \u201cngo\u1ea1i t\u00e1c\u201d t\u1eeb ph\u00eda con ng\u01b0\u1eddi<\/em>. Hi\u1ec7n nay ch\u00fang ta ch\u01b0a c\u00f3 s\u1ed1 li\u1ec7u \u0111\u1ec3 th\u1ed1ng k\u1ebf \u0111\u01b0\u1ee3c r\u1eb1ng trong hai v\u1ea5n \u0111\u1ec1 tr\u00ean, v\u1ea5n \u0111\u1ec1 n\u00e0o l\u00e0 nguy\u00ean nh\u00e2n c\u1ee7a ph\u1ea7n l\u1edbn nh\u1eefng sai s\u00f3t v\u00e0 gian l\u1eadn trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00f3 l\u1ebd ch\u00fang ta c\u0169ng s\u1ebd kh\u00f4ng bao gi\u1edd c\u00f3. Tuy nhi\u00ean ch\u00fang ta hi\u1ec3u r\u1eb1ng, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng bao gi\u1edd ho\u00e0n h\u1ea3o v\u00e0 \u0111\u00e2y c\u0169ng kh\u00f4ng th\u1ec3 l\u00e0 kim ch\u1ec9 nam duy nh\u1ea5t cho nh\u1eefng quy\u1ebft \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 th\u00f4ng minh<\/em>.<\/span><\/p>\n

Theo Tr\u1ea7n Ng\u1ecdc B\u00e1u<\/em><\/a>\u00a0– CEO FinaHoldings<\/em><\/span><\/p>\n

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\u0110\u1ecdc b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111ang ni\u00eam y\u1ebft tr\u00ean s\u00e0n l\u00e0 c\u00f4ng vi\u1ec7c ch\u1ee7 y\u1ebfu c\u1ee7a m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, th\u00f4ng qua n\u1ed9i dung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ec3 t\u00ecm ki\u1ebfm, x\u00e1c \u0111\u1ecbnh c\u00e1c c\u00f4ng ty kinh doanh t\u1ed1t, c\u00f3 t\u00e0i t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh \u1ed5n \u0111\u1ecbnh, d\u00f2ng ti\u1ec1n v\u00e0o ra h\u1ee3p l\u00fd,… \u0111\u1ec3 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,21],"tags":[],"_links":{"self":[{"href":"http:\/\/tvtinvest.com\/index.php?rest_route=\/wp\/v2\/posts\/2016"}],"collection":[{"href":"http:\/\/tvtinvest.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/tvtinvest.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/tvtinvest.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/tvtinvest.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2016"}],"version-history":[{"count":4,"href":"http:\/\/tvtinvest.com\/index.php?rest_route=\/wp\/v2\/posts\/2016\/revisions"}],"predecessor-version":[{"id":2020,"href":"http:\/\/tvtinvest.com\/index.php?rest_route=\/wp\/v2\/posts\/2016\/revisions\/2020"}],"wp:attachment":[{"href":"http:\/\/tvtinvest.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/tvtinvest.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2016"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/tvtinvest.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}