Principles for preparing and presenting financial statements under the going concern assumption

Financial statements provide useful financial information for investors and related stakeholders in making investment decisions. They represent a critical component in producing measurable, comparable, and reliable figures. On October 27, 2025, the Ministry of Finance issued Circular No. 99/2025/TT-BTC guiding the enterprise accounting regime, including specific regulations on financial statements and principles for their preparation and presentation under the going concern assumption. Based on a systematization of these regulations, the paper highlights several key considerations for managers and accounting departments in preparing financial statements.