(Replace circular 13)
On 07 December 2009, The Ministry of Finance has issued Circular 228/2009/TT-BTC providing guidance on making and usage of provision for reduction in prices of inventory, provision for reduction of financial investments, provision for bed debts and provision for warranty of goods, products and construction works. This circular becomes effective after 45 working days since the date of issuance and will be applied for making all provisions in 2009.







