09. Tạp chí
Duyệt 09. Tạp chí theo Chủ đề "Accounting"
- Ấn phẩmApplying the fourth industrial revolution in accounting(Học Viện Tài chính, 2023) Chuc Anh Tu Prof.PhDAccounting has passed both the process of formation and development since ancient times and through four industrial revolutions. It always developing and adjusting to meet the requirements of the economy, to be suitable for all types of Entities. Understanding the applications of the 4th industrial revolution in accounting is essential. The main contents of the Article will be present about some industrial applications.
- Ấn phẩmThe harmonization of ifrs in Vietnam: The theme of land accounting(Học viện Tài chính, 2022) Nguyen Thi Hong VanThis paper re-considers the notion of “the harmonization of IFRS” as it has been applied to the accounting standard harmonization project and its implications for accounting practices that are emerging in Vietnam. There exist some challenges in the process in Vietnam, in terms of land accounting regulations. In order to explore this, given the unique legal status of land in Vietnam, we consider how it is classified and represented in Vietnamese financial reports. This example shows that there are still significant challenges that need to be overcome in order to implement IFRS in Vietnam and there are still substantial comparability problems for cross-border users.