LIST
Chapter I
GENERAL PROVISIONS
Article 1. Scope
Article 2. Subjects of application
Article 3. Interpretation of terms
Article 4. Accounting tasks
Article 5. Accounting requirements
Article 6. Accounting principles
Article 7. Accounting standards and professional ethical standards of accounting
Article 8. Objects of accounting
Article 9. Financial accounting, management accounting, general accounting, detailed accounting
Article 10. Calculation units used in accounting
Article 11. Script and numerals used in accounting
Article 12. Accounting period
Article 13. Prohibited acts
Article 14. Value of accounting documents and data
Article 15: Responsibility to manage, use and supply accounting information and documents
Chapter II
CONTENTS OF ACCOUNTING WORK
Section 1. ACCOUNTING DOCUMENTS
Article 16. Contents of accounting vouchers
Article 17. Electronic vouchers
Article 18. Making and archiving of accounting vouchers
Article 19. Signing of accounting vouchers
Article 20. Invoice
Article 21. Management and use of accounting vouchers
Section 2. ACCOUNTING ACCOUNT AND ACCOUNTING BOOKS
Article 22. Accounting accounts and accounting account system
Article 23. Choosing to apply the system of accounting accounts
Article 24. Accounting books
Article 25. Accounting book system
Article 26. Opening, recording, closing and archiving of accounting books
Article 27. Correction of accounting books
Article 28. Evaluation and recognition of fair value
Section 3. FINANCIAL STATEMENTS
Article 29. Financial statements of the accounting unit
Article 30. State financial statements
Article 31. Contents to be publicized in financial statements
Article 32. Form and deadline for publishing financial statements
Article 33. Auditing of financial statements
Section 4. ACCOUNTING INSPECTION
Article 34. Accounting inspection
Article 35. Contents of accounting inspection
Article 36. Time of accounting inspection
Article 37. Rights and responsibilities of the accounting inspection team
Article 38. Rights and responsibilities of the accounting units are subject to accounting inspection
Article 39. Internal control and internal audit
Section 5. ASSET CHECK, PRESERVATION, STORE OF ACCOUNTING DOCUMENTS
Article 40. Property inventory
Article 41. Preservation and archiving of accounting documents
Article 42. Responsibilities of the accounting units in case the accounting documents are lost or destroyed
Section 6. ACCOUNTING WORK IN THE CASE OF AN ACCOUNTING UNITS SHARE, DISPUTE, MERGER, MERGER, CONVERSION OF TYPE OR FORM OF OWNERSHIP, DISSOLUTION, TERMINATION OF OPERATION, BANKING
Article 43. Accounting work in case of division of accounting units
Article 44. Accounting work in case of separation of accounting units
Article 45. Accounting work in case of consolidation of accounting units
Article 46. Accounting work in case of merger of accounting units
Article 47. Accounting work in case of conversion of ownership type or form
Article 48. Accounting work in case of dissolution, operation termination or bankruptcy
Chapter III
ORGANIZATION OF ACCOUNTING APPARATUS AND ACCOUNTANT
Article 49. Organization of the accounting apparatus
Article 50. Responsibilities of the accounting unit's representative at law
Article 51. Standards, rights and responsibilities of accountants
Article 52. Persons who are not allowed to act as accountants
Article 53. Chief Accountant
Article 54. Standards and conditions of chief accountants
Article 55. Responsibilities and rights of chief accountants
Article 56. Hire accountant services, chief accountants services
Chapter IV
ACCOUNTING SERVICES BUSINESS ACTIVITIES
Article 57. Accountant certificate
Article 58. Registration of accounting service practice
Article 59. Accounting service enterprises
Article 60. Conditions for issuance of Certificate of eligibility to provide accounting services
Article 61. Dossier of application for the Certificate of eligibility to provide accounting services
Article 62. Time limit for issuance of the Certificate of eligibility to provide accounting services
Article 63. Re-issuance of the Certificate of eligibility to provide accounting services
Article 64. Fee for issuance and re-issuance of Certificate of eligibility to provide accounting services
Article 65. Household business providing accounting services
Article 66. Any changes must be notified to the Ministry of Finance
Article 67. Responsibilities of practicing accountants, accounting firms, and accounting households
Article 68. Cases in which accounting services are not provided
Article 69. Suspension of accounting service business and revocation of Certificate of eligibility to provide accounting services, Certificate of accounting practice registration
Article 70. Professional accounting organizations
Chapter V
STATE MANAGEMENT OF ACCOUNTING
Article 71. State administration of accounting
Chapter VI
TERMS ENFORCEMENT
Article 72. Entry into force
Article 73. Transitional provisions
Article 74. Detailed provisions