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  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
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   <subfield code="b">B450</subfield>
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  <datafield tag="110" ind1=" " ind2=" ">
   <subfield code="a">Bộ kế toán</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="a">Hệ thống chuẩn mực kế toán Việt Nam :</subfield>
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  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="b">Áp dụng từ 01-2008</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Bộ Tài chính</subfield>
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  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Hà Nội</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="b">Tài chính</subfield>
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   <subfield code="c">2008</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">Sách là tài liệu học tập và nghiên cứu và là cẩm nang bổ sung, cung cấp những thông tin mới, những quy định hiện hành về kế toán. Nội dung trình bày 26 chuẩn mực đã được Bộ Tài chính ban hành từ đợt 1 đến đợt 5 kèm theo các quyết định số 149/2001/ QĐ-BTC, 165/2002/QĐ-BTC, 234/2003/QĐ-BTC,12/2005/QĐ-BTC, 100/2005/QĐ-BTC, các Thông tư hướng dẫn thực hiện số 20/2006/TT-BTC, 21/2006/TT_BTC, 161/2007/TT-BTC.</subfield>
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   <subfield code="a">Kế toán tài chính,Financial accounting</subfield>
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   <subfield code="x">Chuẩn mực,Standards</subfield>
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   <subfield code="z">Việt Nam,Vietnam</subfield>
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  <datafield tag="904" ind1=" " ind2=" ">
   <subfield code="i">Trọng Hiếu</subfield>
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  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
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