Circular 15/2026/TT-BTC: The "First Shot" to Standardize Crypto Accounting
The issuance of Circular 15/2026/TT-BTC by the Ministry of Finance marks a major milestone: for the first time, crypto assets in Vietnam have official accounting guidance. This is not just a regulation of numbers; it is an affirmation of market transparency during the pilot phase.
Accordingly, issuers and exchanges must account based on the Vietnamese Law on Accounting. This means all asset fluctuations, revenue from transaction fees, or token issuance activities must be clearly recorded in financial statements. For businesses applying their own accounting regimes, they must still comply with the new circular's provisions when preparing reports related to digital assets. This standardization helps prevent financial fraud and money laundering while creating a basis for the state to calculate future tax policies. For institutional investors, this is the "key" to confidently deploying capital into the market without worrying about legal risks in bookkeeping. #Colecolen $BTC
