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Summary of the doctoral thesis: Applications of fair value in accounting practice of Vietnamese sercurities companies

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The author identifies two research gaps of this topic, respectively: (1) Understanding and evaluating the current situation of fair value application in the accounting system of securities companies in Vietnam and (2) Find out the factors affecting the application of fair value in the accounting system of securities companies in Vietnam.

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Nội dung Text: Summary of the doctoral thesis: Applications of fair value in accounting practice of Vietnamese sercurities companies

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