Ấn phẩm:
Research on application of the model of valuable values in accounting of fixed assets at mineral mining enterprises in Vietnam
Tóm tắt
In the context of international economic integration, the objective of accounting information is shifted towards meeting the decision-making needs of stakeholders. This is the basis for the development of new accounting theories, especially the change and development in the use of measurement bases including the fair value model. In the current period, although there are still many debates, but the fact that the International Accounting Standards Board (IASB) has issued a separate financial reporting standard on the measurement of fair value (IFRS 13) to unify the determination and measurement of fair value in standards, shows that fair value has really become a trend in the development of an accounting regulatory framework. Through the method of observation survey by questionnaire and in-depth interviews with experts to collect primary data, the article has studied the applicability of the fair value model in accounting for Fixed assets in mineral mining enterprises in Vietnam. The results show that the majority of mining enterprises and related entities (banks, auditing sectors) surveyed are aware of the importance of the fair value model and are ready to measure Fixed assets according to the fair value model if the Ministry of Finance issues specific guidance documents.
Mô tả
Tác giả
Pham Thu Huyen PhD
Nguyen Thi Hong MA
Nguyen Thi Hong MA
Tác giả khác
Người hướng dẫn
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Nhà xuất bản
Học Viện Tài chính
Năm xuất bản
2023
ISSN tạp chí
Nhan đề tập
Từ khóa chủ đề
Fair value model , Non-current assets , Mineral mining enterprises
Địa chỉ truy cập
Vui lòng sử dụng ứng dụng DRM AOF để đọc tài liệu số
