Understanding Circular 99/2025/TT-BTC: Essential accounting updates

Vietnam’s accounting landscape is entering a new phase of transformation with the issuance of Circular 99/2025/TT-BTC. The circular introduces important updates to financial statement preparation, presentation requirements, and accounting methodologies — changes that may have varying impacts across sectors. Enterprises are encouraged to proactively assess their accounting processes, reallocate resources, and prepare for timely implementation.

The webinar Understanding Circular 99/2025/TT-BTC: Essential accounting updates, will provide a practical overview of these updates, exploring both the regulatory intent and real-world implications. RSM Vietnam’s audit leaders will also introduce the draft guidance on the adoption of International Accounting Standards in Vietnam, offering actionable insights to help enterprises strengthen compliance, mitigate reporting risks, and enhance financial transparency.

Key takeaways:

• Overview of Circular 99/2025/TT-BTC and key regulatory updates
• Revisions to financial statement preparation and presentation principles
• Updates to accounting recognition and methodologies
• Sector-based impact analysis and implementation roadmap
• Introduction to the draft guidance on adopting International Accounting Standards in Vietnam

Agenda:

14:00: Guest reception
16:00: Webinar ends

RSVP:

Contact Nguyen Thi My Ngoc at email [email protected]

Type: Webinar

Language: Vietnamese (document provided)

Speakers:

Trinh Thanh Thanh, Partner, Audit & assurance services

Nguyen Thi Xuan Kieu, Director, Audit & assurance services

Le Hoang My Linh, Associate Director, Audit & assurance services