Circular 24/2022 amending Circular 48/2019 on provisioning
Recently, the Ministry of Finance issued Circular No. 24/2022/TT-BTC dated 07 April 2022 (“Circular 24/2022”) amending Circular No. 48/2019/TT-BTC, guiding the establishment and handling of provisions for devaluation of stocks, loss of investments, receivable debts and warranties for products, goods, services and construction work. ...