Determining factors affecting the transition of financial statement preparation from VAS to IFRS in enterprises in Vietnam

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Account...

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Bibliographic Details
Main Authors: Duy Thuc Nguyen, Thi Tha Nghiem, Thanh Long Tran, Duc Hai Nguyen, Thi Le Hang Nguyen
Format: Article
Language:English
Published: Growing Science 2022-01-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol8/ac_2021_172.pdf