SOME NEW POINTS IN CIRCULAR 43/2026/TT-BTC AMENDING AND SUPPLEMENTING CIRCULAR 202/2014/TT-BTC GUIDING THE METHODS FOR PREPARATION AND PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS

On April 20, 2026, the Ministry of Finance issued Circular No. 43/2026/TT-BTC amending and supplementing several articles of Circular No. 202/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance, which provides guidance on the methods for preparation and presentation of consolidated financial statements. Circular No. 43/2026/TT-BTC includes several notable contents as follows:

• Amending and supplementing terminology and templates for consolidated financial statements (Consolidated Statement of Financial Position, Consolidated Statement of Profit or Loss, and Consolidated Cash Flow Statement) to align with the terminology and templates for separate financial statements issued under Circular No. 99/2025/TT-BTC dated October 27, 2025 of the Ministry of Finance;
• Amending and supplementing accounting principles and methods to align with the accounting principles and methods issued under Circular No. 99/2025/TT-BTC dated October 27, 2025 of the Ministry of Finance;
• Supplementing provisions allowing enterprises to add additional line items to consolidated financial statements in order to suit their production and business characteristics, management requirements, and compliance with the principles for preparation and presentation of consolidated financial statements. When adding such line items, enterprises must provide disclosures regarding the additional contents and issue accounting regulations for such additions as a basis for implementation;
• Circular No. 43/2026/TT-BTC takes effect from April 20, 2026 and applies to the preparation and presentation of consolidated financial statements for fiscal years beginning on or after January 1, 2026.