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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) ₫ in Millions | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2024 VND (₫) segment $ / ₫ | Dec. 31, 2024 USD ($) segment | Dec. 31, 2023 VND (₫) | Dec. 31, 2022 VND (₫) | Dec. 31, 2024 USD ($) $ / ₫ | Sep. 30, 2024 VND (₫)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Number of operating segments | segment | 3 | 3 |  |  |  |  |
Number of reportable segments | segment | 3 | 3 |  |  |  |  |
Impairment loss on equity method investments | ₫ | ₫ 0 |  | ₫ 0 |  |  |  |
Carrying amount | 78,699,515 |  | 79,122,703 | [1] |  | $ 3,234,005,137 |
Advertising cost | ₫ 2,236,900 | $ 91,900,000 | ₫ 1,266,400 |  | ₫ 1,839,100 |  |
Convenience translation rate (USD to VND) | $ / ₫ | 24,335 |  |  |  |  | 24,335 |
NC DOC |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Reimbursement Cost Receivable Associated with Land Levelling, Requires Submission of Relevant Documents | $ |  |  |  |  |  | $ 125,000,000 |
Proceeds from Incentive, Related to Reimbursement Cost Associated with Land Levelling | $ |  | 74,000,000 |  |  |  |  |
V-Green BCC |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Carrying amount | ₫ |  |  |  |  |  |  | ₫ 4,200,000
Pham Nhat Vuong | Sponsorship contribution - accounted for as deemed contribution |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Amount of transaction | ₫ 5,900,800 | $ 242,500,000 |  |  |  |  |
RSU | Minimum |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Vesting period | 2 years | 2 years |  |  |  |  |
RSU | Maximum |  |  |  |  |  |  |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |  |  |  |  |  |  |
Vesting period | 4 years | 4 years |  |  |  |  |
[1] | As adjusted to reflect the historical financial statements of VinES JSC acquired in January 2024, deemed as reorganization under common control (Note 3).

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