The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises

International Financial Reporting Standards (IFRS) 15, which was issued and has taken effect since 2018, replaced IAS 18 - Revenue, International Accounting Standards (IAS) 11 -Construction Contract. On March 16, 2020, the Ministry of Finance (2017) issued Decision 345/QD-BTC approving the project t...

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Bibliographic Details
Main Author: Nguyen Ngoc Hien
Format: Article
Language:English
Published: HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE 2022-12-01
Series:Ho Chi Minh City Open University Journal of Science - Economics and Business Administration
Subjects:
Online Access:https://journalofscience.ou.edu.vn/index.php/econ-en/article/view/2556