Finance and accounting

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 6 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 4 0   Download

Master's thesis "Factors impacting on abnormal investment of listed firms in Ho Chi Minh stock exchange" to study factors impacting on abnormal investment in Vietnam, namely that factors are free cash flow and dividends. To achieve the main purpose, the study aims to first classify abnormal investment into two categories, over- and under-investment, by using an accounting-based framework developed by Richardson (2006) and Guariglia and Yang (2016).

125p caongulam 10-11-2023 14 7   Download

The study will provide a detailed examination on the views of the finance officers and council policies on IA and depreciation information for decision-making by internal and external users. This is an important area because the preparers of GPFRs have a significant influence on the information used for both internal and external purposes. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local authorities and enhance information to be included in council policies (for example accrual budgets and rating estimates) and GPFRs.

460p runthenight04 02-02-2023 10 3   Download

The dissertation focuses on cost accounting and higher education service cost calculation at four (04) training institutions directly under the Ministry of Finance.

28p trinhthamhodang1217 14-01-2021 21 2   Download

The thesis is to research theories and practice in order to propose solutions for organizing the accounting work in central general hospitals in Hanoi in the condition of implementing the financial autonomy mechanism according to the Decree No.16/2015/ND-CP and reforming accounting - public finance in Vietnam.

28p trinhthamhodang8 20-10-2020 24 2   Download

This study aims to develop an accounting curriculum with the Industry 4.0 approach. The specific target expected from this study is to produce curriculum designs that can be used as input in the revision of the curriculum in the Public Finance Accounting Program and the Accounting Study Program planned to be implemented in 2020. While the long-term target of the results of this study is the availability of a curriculum that can accommodate market needs , so that graduates of Accounting and Public Financial Accounting Study Programs have competitive competence and knowledge.

8p tociitocii 24-04-2020 38 2   Download

Chapter 3 - Financial statements, cash flow, and taxes. After studying this chapter you will be able to understand: Income statement, balance sheet, statement of cash flows, accounting income versus cash flow, personal taxes, corporate taxes.

28p abcxyz123_04 30-03-2020 20 2   Download

The dissertation consists of three papers exploring the macroeconomic implications of heterogeneity of countries in financial development, economic interconnectedness via trade and financial linkages.

139p fugu897 03-07-2019 45 3   Download

This dissertation aims to prove that individuals make irrational decisions when under such circumstances as uncertainty and risk. The research conducted assesses forty-two Irish professionals and their behaviour while making decisions pertaining specifically to that of investing in stocks and shares. In particular, the dissertation focuses predominantly on one aspect of Behavioural Finance i.e. the sunk-cost fallacy. Other biases such as overconfidence bias, regret aversion, mental accounting and so on are also considered.

63p nguyenyenyn117 18-06-2019 48 5   Download

How important is conflict of interest to the professions? The answer is complex. Consider what recently happened to PriceWaterhouseCoopers (PWC), the world's largest accounting firm. PWC hired an outside investigator (at the urging of the Securities and Exchange Commission) to determine whether the firm was observing its own conflict-of-interest rules. The investigator reported that more than three-fourths of PWC's partners, including thirty-one of the top fortythree, had not properly sanitized their personal finances....

364p haiduong_1 28-02-2013 54 10   Download

THE AWARENESS OF UNDERGRADUATE AND GRADUATE ACCOUNTING STUDENTS TO ETHICAL ISSUES IN INTERNAL AUDITING With several school characteristics over which parents may choose, understanding which schools are chosen and which administrators are rewarded requires a model of residential choice.

174p mualan_mualan 25-02-2013 86 13   Download

• Permanent Assets (those held 1 year) – should be financed with permanent and spontaneous sources of financing. • Temporary Assets (those held • Permanent Financing – intermediate-term loans, long-term debt, preferred stock, common stock • Spontaneous Financing – accounts payable that arise spontaneously in day-to-day operations (trade credit, wages payable, accrued interest and taxes) • Short-term financing – unsecured bank loans, commercial paper, loans secured by A/R or inventory...

43p huynhcongdanh 12-06-2012 145 32   Download

Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses. Current Assets: assets that are relatively liquid, and are expected to be converted to cash within a year. Cash, marketable securities, accounts receivable, inventories, prepaid expenses. Fixed Assets: machinery and equipment, buildings, and land.

50p huynhcongdanh 12-06-2012 127 40   Download

Managers are naturally inclined to act in their own best interests. But the following factors affect managerial behavior: Managerial compensation plans, Direct intervention by shareholders, The threat of firing, The threat of takeover. Shareholders versus Creditors Shareholders (through managers) could take actions to maximize stock price that are detrimental to creditors. In the long run, such actions will raise the cost of debt and ultimately lower stock price.

670p 951847623 09-04-2012 214 101   Download

Tham khảo tài liệu 'accounting and finance revision notes_11', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

15p yahoo_16690 06-03-2012 45 2   Download

Tham khảo tài liệu 'accounting and finance revision notes_10', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

25p yahoo_16690 06-03-2012 52 6   Download

Tham khảo tài liệu 'accounting and finance revision notes_8', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

25p yahoo_16690 06-03-2012 37 4   Download

Tham khảo tài liệu 'accounting and finance revision notes_9', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

25p yahoo_16690 06-03-2012 47 3   Download

Tham khảo tài liệu 'accounting and finance revision notes_4', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

25p yahoo_16690 06-03-2012 66 5   Download