Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam
The purpose of this study is to identify factors that affect the implementation of the consolidated financial statements (CFS) of the public sector in Vietnam. The study also presented some of the benefits and challenges of implementing CFS in the view of some experts in Vietnam. The majority view o...
Main Authors: | Yen Thi Tran, Thanh Thi Cam Tran, Trang Cam Hoang |
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Format: | Article |
Language: | English |
Published: |
Mendel University Press
2020-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/68/5/0903/ |
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