Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026
Duyệt Bài viết Tạp chí Nghiên cứu Tài chính Kế toán từ năm 2026 theo Tác giả "Bui Thi Hang PhD."
- Ấn phẩmApplication of international financial reporting standards (IFRS) in derivative-instrument accounting in Vietnam - opportunities and challenges(Học viện Tài chính, 2026) Bui Thi Hang PhD.Vietnam's fast-growing, globally integrated economy has spurred rapid development of its financial markets. Adopting the International Financial Reporting Standards (IFRS) package on financial instruments in Vietnam presents major opportunities for deeper economic cooperation with the rest of the world, yet also poses significant challenges. Enterprises must overhaul recognition and measurement practices and critically assess the current adoption roadmap in order to devise solutions that raise the effectiveness of IFRS-based accounting for derivative financial instruments in line with international norms.
