Macro-financial instruments used by the Vietnamese government for export garment and export garment manufacturers are mainly for garments classified by the harmonized description and commodity coding system - HS code, including HS 61 and HS 62

The overall objective of this thesis is to complete the practice of FIA for nonfinancial firms in Vietnam. In order to attain that objective, this thesis outlines the specific objectives as follows: Complete the identification, classification of basic financial instruments and derivatives; complete the practice of recognizing basic financial instruments and derivatives; complete the presentation and disclosure of information on basic financial instruments and derivatives.