Accounting Standard

This study focused on presenting the views of members of a professional accounting group about intangible assets accounting in Vietnam. This group consisted of 44 random interviewees who were auditors, lecturers, and banking staff, among others.

13p vibecca 01-10-2024 1 1   Download

Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.

12p viormkorn 27-09-2024 5 2   Download

The paper outlines the research results on (i) standard form contracts in general and standard form contract in the financial and banking sectors in particular which takes into account behavioral economics factors of consumer psychology; (ii) Vietnamese law on controlling standard form contracts in the financial and banking sectors and some shortcomings; (iii) examples in detail of some actual inappropriate terms used in standard form contracts of several large banks and financial companies in Vietnam; (iv) actual implementation of control mechanisms at authorized state agencies and (v) sug...

16p toduongg 24-08-2024 3 0   Download

-The discussion of the international standards in general, and the international accounting standards in particular are admittedly recognized as messing with de facto truths. Purchasing management for trading with the IMF is an essential issue which should be considered in the organization structure. This research has aimed to draw the attention of the Commission of international Accounting standards to a simple part within the international Accounting standard which is (borrowing costs).

13p longtimenosee10 26-04-2024 3 2   Download

The International Accounting Standards require entities to report useful and accurate information, enabling shareholders and others to make informed investment decisions. This research investigates the array of factors that influence the investment decision-making of shareholders in the Stock Exchange of Thailand (SET). The research employed a mixed research methodology that combines quantitative and a qualitative analysis to obtain empirical data on the factors that impact on Thai shareholders investing in large asset-based industries in the SET.

355p runthenight04 02-02-2023 5 2   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 3 2   Download

The study "Determinants of executive remuneration: Australian evidence" is primarily motivated by the recent importance attached to corporate governance and regulation of executive compensation by government bodies, other regulatory agencies, media commentators and other stakeholders. No other Australian research has, to date, been carried out in a setting where companies are subject to the full extent of recent regulatory changes.

227p runthenight04 02-02-2023 6 2   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4   Download

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p beloveinhouse10 28-11-2021 15 1   Download

Through researching the thesis author has synthesized and given a system of research works related to the topic in three main research directions: Researches on legal framework and application of international public accounting standards. Published researches on organization of accounting work in non-business administrative units; Published researches on organization of accounting work at public educational institutions.

28p trinhthamhodang7 27-08-2020 39 3   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

270p kequaidan6 15-07-2020 17 1   Download

In this study, attention is drawn to the assessment and recognition of the derivatives in line with the aforementioned standards, and alternative solutions are discussed.

10p guineverehuynh 20-06-2020 16 2   Download

India accounts for 30% of neonatal deaths globally. Bacterial sepsis is a significant cause of morbidity and mortality in newborns. The study helps to make antibiotic policy in neonatal sepsis. The main objective is to study the incidence of multidrug resistant gram negative and gram positive organisms causing neonatal septicemia and their antibiotic sensitivity pattern. The study was conducted in the Department of Microbiology over a period of one year. Sample of blood was collected under aseptic precautions and processed by standard techniques.

5p gaocaolon5 14-06-2020 24 3   Download

The general objective of this thesis is to develop a framework for transition of financial statements from Vietnamese Accounting Standard (VAS) to Intrenational Financial Reporting Standard (IFRS) for Vietnamese companies. It is necessary to identify and measure factors that affect in transition of IFRS financial statements in the conditions of economic, political, cultural and social of Vietnam.

32p quenchua 28-09-2019 36 4   Download

Research on accounting in public service units - accounting basis. Research on accounting in public service units - an experience aspect when applying international public accounting standards. Research on public service unit accounting - accounting information aspect and accounting information analysis. Some researches on public service unit accounting - organizational aspects of accounting work, accounting use as financial management tools for public service units, etc.

28p dungmaithuy 18-09-2019 39 3   Download

This paper will narrow the field of school choice and will examine the impact of charter schools on National Percentile Rankings (NPR) from standardized test scores of charter and public schools in the Little Rock, Arkansas area. The study hypothesizes that charter attendance positively impacts test score NPRs for both elementary and middle school students. It will open with a brief introduction of charter schools and the literature surrounding them. Then, the data and methodology used in this study will be discussed, followed by the results.

27p fugu897 03-07-2019 40 3   Download

The purpose of this study is to investigate whether auditors respond to industry-level information in their assessment of client-level risk and how this response affects audit outcomes.1 Auditing standards require auditors to consider risks of material misstatement from a variety of sources, including conditions in the company’s industry, when assessing risk (PCAOB AS 2110).

102p fugu897 03-07-2019 15 2   Download

The purpose of this study is to explain and classify the behavior of corporate managers1 in the accounting standards setting process as it related to OPEB in order to provide insight for developing a more effective process. This study examined two decisions made by management: (1) the decision whether or not to participate in lobbying activities during the comment period of the OPEB exposure draft; and (2) the position taken on the OPEB exposure draft.

132p fugu897 03-07-2019 21 3   Download

This paper seeks to establish a framework for considering translation challenges in the development, adoption, and use of international accounting standards. Understanding the complexity of translation and how to approach it in the context of international accounting standards is relevant to researchers, policy makers, accounting professionals, and general users of accounting information.

31p fugu897 03-07-2019 23 3   Download

This thesis answers the question of whether a unique organizational culture can help a company find long-term success. My main focus of the thesis was on the Walt Disney Co., a company that I think has set the standard in organizational culture and is where I will be starting my professional career. My aim was to find what aspects of culture are most important to have, and how companies can use their culture to gain a competitive advantage.

52p fugu897 03-07-2019 24 3   Download