Ấn phẩm:
Application of vpsas 17 to accounting for tangible fixed assets at hanoi public hospital
Tóm tắt
To open and transparent public finance, the Ministry of Finance has recently developed and issued the international public accounting standards (VPSAS) 2 standards for the first time, implementing reforms in the field of public financial management at the national level and local level… the adoption of Vietnamese Public Accounting Standards is an important milestone in the Public Financial Management Program’s efforts towards improving public expenditure efficiency and strengthening public resource management to guide towards inclusive and sustainable development, including fixed asset accounting at public hospitals. The study applies a qualitative method to analyze and evaluate from actual survey data through “google form” and then offers solutions to apply VPSAS 17 well in accounting for tangible fixed assets in Vietnam. The results of this study will be a resource for students, accountants, and managers at Vietnamese public hospitals to refer to and apply well in their work.
Mô tả
Tác giả
Ly Lan Yen PhD
Tác giả khác
Người hướng dẫn
item.page.field1
Nhà xuất bản
Học viện Tài chính
Năm xuất bản
2022
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Vietnamese public accounting standards , Fixed assets , Public hospital
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
