Impact of factors on fair value accounting: empirical study in Vietnam
Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2020-08-01
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| Series: | Investment Management & Financial Innovations |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13866/IMFI_2020_03_Ngoc.pdf |