Tìm hiểu Thông tư số 133/2016/TT-BTC hướng dẫn chế độ kế toán doanh nghiệp nhỏ và vừa
(QT) - Ngày 26/8/2016, Bộ Tài chính ban hành Thông tư số 133/2016/TT-BTC hướng dẫn chế độ kế toán doanh nghiệp nhỏ và vừa thay thế Quyết định số 48/2006/QĐ- BTC, có hiệu lực thi hành từ ngày 1/1/2017. Chế độ kế toán áp dụng đối với doanh nghiệp nhỏ và vừa ban hành theo Quyết định 48/2006/QĐ-BTC đến nay đã được 10 năm, hiện đã bộc lộ một số hạn chế và cần phải thay đổi. Chế độ kế toán đối với doanh nghiệp nhỏ và vừa lần này dựa trên cơ sở của chế độ kế toán doanh nghiệp ban hành theo Thông tư ...
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