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...
Main Author: | |
---|---|
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 |