Regulation of Translation of Accounting Records in State Bank
17/01/2014 - 02:31
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Regulation of Translation of Accounting Records in State Bank
State Bank has issued circular 38/2013/TT-NHNN on Regulation of Translation of Accounting Records by foreign language when using to record accounting in Sate Bank and subordinate units.
Thus, the accounting records by foreign language must be translated in to Vietnamese.
Particularly, the multiple – generated accounting records and resemble transaction content, they are just translated into Vietnamese for the first accounting record or example of document. The next documents are just translated into Vietnamese for different content prescribed in Accounting Law.
At the right corner of the first translation must be written “TRANSLATION”, paged and affixed.
Subordinate units of State Banks can self-translate or hire other translation services.
The circular will take effect on June 1, 2014