Analysis of new features in accounting for financial investments under Circular No. 99/2025/TT-BTC and implications for enterprises

This study provides an in-depth analysis of the key changes in accounting for financial investments under Circular No. 99/2025/TT-BTC issued by the Ministry of Finance on October 27, 2025, compared with Circular No. 200/2014/TT-BTC. Using synthesis, comparison, and logical analysis methods, the study clarifies breakthrough innovations related to trading securities, held-to-maturity investments, and impairment provisions. The highlights include new regulations on the recognition of transaction costs, methods for amortizing discounts/premiums, and the detailed structure of items presented in the Statement of Financial Position. The findings suggest positive impacts on the quality of financial data used for financial modeling and empirical research.