MINISTRY Of fiNANCE       SOCIALIST REPUBLIC Of VIETNAM
          TC-CDKT         Independence-freedom-Happiness
	htmlhtml----    htmlhtmlhtmlhtml--
                                 Hanoi, 21 October 1989.



                          CIRCULAR
           ON ACCOUNTING STANDARDS fOR ENTERPRISES
                 WITH fOREIGN OWNED CAPITAL <p>


Pursuant to the Law on foreign Investment in Vietnam and Decree No. 139-HDBT of the Council of Ministers, dated 5 September 1988, which provided detailed regulations for its implementation, the Ministry of finance makes provisions for accounting procedure
s to be adopted within the enterprises referred to in article 4 of the Law on foreign Investment in Vietnam (hereinafter referred to as enterprises).<p>

I.General Provisions<p>