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Số người truy cập: 38,003,701

 The Possibilities of Adopting IAS/IFRS in Vietnam: An Analysis
Tác giả hoặc Nhóm tác giả: Nguyễn Hữu Cường
Nơi đăng: Corporate Ownership and Control; Số: Volume 9 (Issue 1, Fall 2011);Từ->đến trang: 161-171;Năm: 2011
Lĩnh vực: Kinh tế; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
It is universally acknowledged that the matter of adoption and its similar process (harmonisation or convergence) has provoked extensively heated debate in the accounting literature, both from advocates and from opponents. Nonetheless, the accounting literature lacks research into the field of Vietnamese accounting, in general, and the nature of Vietnamese accounting systems as well as Vietnamese Accounting Standards (VAS), in particular. This paper’s in-depth critical analysis looks at the possibility of adopting IAS/IFRS in Vietnam. Specifically, this paper considers the factors affecting the adoption of IAS/IFRS by Vietnam, and the arguments for and against adoption of IAS/IFRS which is valuable for considering IAS/IFRS within the Vietnamese accounting milieu.
ABSTRACT
It is universally acknowledged that the matter of adoption and its similar process (harmonisation or convergence) has provoked extensively heated debate in the accounting literature, both from advocates and from opponents. Nonetheless, the accounting literature lacks research into the field of Vietnamese accounting, in general, and the nature of Vietnamese accounting systems as well as Vietnamese Accounting Standards (VAS), in particular. This paper’s in-depth critical analysis looks at the possibility of adopting IAS/IFRS in Vietnam. Specifically, this paper considers the factors affecting the adoption of IAS/IFRS by Vietnam, and the arguments for and against adoption of IAS/IFRS which is valuable for considering IAS/IFRS within the Vietnamese accounting milieu.
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