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09. Tạp chí

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Duyệt 09. Tạp chí theo Chủ đề "Accounting"

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    Ấn phẩm
    The harmonization of ifrs in Vietnam: The theme of land accounting
    (Học viện Tài chính, 2022) Nguyen Thi Hong Van
    This 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.