Circular 99/2025/TT-BTC replaces Circular 200 and the level of similarities to IFRS requirements
In-depth analysis of Circular 99/2025/TT-BTC from an IFRS perspective, assessing its level of alignment and implications for IFRS conversion in Vietnam.
IFRS reporting advisory serivces of Grant Thornton are carried out by our dedicated team with expertise in IFRS implementation.
We have various methods of monitoring our system of quality control and engagement quality, including real-time involvement of coaches and national office personnel on select audit engagements, reviews of issuer audit engagements prior to archiving by someone outside of the engagement team, and internal inspections of assurance engagements and the system of quality control.
• Statutory audit • Review of financial statements and financial information • Agreed-upon procedures • FRAS services • Compilation of financial information • Reporting accountant • Cross-border audit • US GAAP audit
Audit Approach
IFRS reporting advisory serivces of Grant Thornton are carried out by our dedicated team with expertise in IFRS implementation.
• Statutory audit • Review of financial statements and financial information • Agreed-upon procedures • FRAS services • Compilation of financial information • Reporting accountant • Cross-border audit • US GAAP audit
We have various methods of monitoring our system of quality control and engagement quality, including real-time involvement of coaches and national office personnel on select audit engagements, reviews of issuer audit engagements prior to archiving by someone outside of the engagement team, and internal inspections of assurance engagements and the system of quality control.
Audit Approach
Senior Partner, National Head of Audit and Ho Chi Minh City Office Managing Partner
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Providing comprehensive services, from Statutory audit, Financial statements Audit, FRAS services, Reporting Accountant, Compilation of financial information, Cross-border audit, US GAAP audit and Agreed-upon procedures.
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In-depth analysis of Circular 99/2025/TT-BTC from an IFRS perspective, assessing its level of alignment and implications for IFRS conversion in Vietnam.
Circular 99/2025/TT-BTC introduces major updates to Vietnam’s enterprise accounting regime. Learn key changes, impacts, and compliance guidance from Grant Thornton Vietnam.
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