-     Remove all forms of accounting book, enterprises themselves decide suitable form of book

-       All foreign currency are used as currency in accounting (if satisfied conditions specified) but enterprise must prepare financial statements in VND, audit the financial statements in VND and use financial statements in VND as legal statement.

-       Enterprises themselves decide business capital supplied to dependence record company. They are Liabilities (336) or Equity (411)

-       All asset accounts are no longer distinguish short term and long term

-       Remove accounts: 142, 144, 223, 311, 315, 342, 415, 129, 139, 159, 512, 531, 532

-       Add accounts: 357 – Price Stability Facility

-       Assets out of Accounting Balance Sheet are removed