Xem link:
http://vanban.sav.gov.vn/1388-1-ddt/thong-tu-so-242017ttbtc-ngay-28032017-cua-bo-truong-bo-tai-chinh-ve-viec-huong-dan-che-do-ke-toan-hop-tac-xa-lien-hiep-hop-tac-xa.sav