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The above issue is not consistent with the guidance in Section 1.6.4 Point 1.6, Clause 1, Article 79 of Circular No. 200/2014 / TT-BTC of the Ministry of Finance, issued December 22, 2014 guiding the regime accounting Enterprise by the Ministry of Finance issued regulations on the accounting principles of sales and service providers, and in points 1.3 and 1.5, Clause 1, Article 69 of Circular 200/2014 / TT-BTC regulations on principles determining the actual exchange rate regulations now must convert revenue in foreign currency.
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