Sửa đổi bổ sung một số điều của Thông tư số 48/2019/TT-BTC ngày 08/08/2019 của Bộ trưởng bộ tài chính hướng dẫn về việc trích lập và xử lý các khoản dự phòng giảm giá hàng tồn kho, tổn thất các khoản đầu tư, nợ phải thu khó đòi và bảo hành sản phẩm, hàng hóa, dịch vụ, công trình xây dựng tại doanh nghiệp.
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