Financial reporting standard

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

Trong xu hướng hội nhập quốc tế, kế toán Việt Nam ngày càng tiệm cận với kế toán quốc tế. Bộ Tài Chính đã và đang xây dựng lộ trình áp dụng Chuẩn mực báo cáo tài chính quốc tế (IFRS – International Financial Reporting Standards) tại Việt Nam. Bài viết này tập trung vào xem xét vai trò của chuyển đổi số trong quá trình thu thập dữ liệu và chạy mô hình ước tính giá trị khi áp dụng IFRS.

11p viohoyo 02-04-2024 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 4 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

The overall research objective of this dissertation is to study factors affecting the application of IFRS standards in Vietnamese enterprises.

27p trinhthamhodang8 20-10-2020 30 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 17 3   Download

The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design.

10p tocectocec 24-05-2020 30 2   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

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 change11 29-06-2016 44 2   Download

Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

13p babyhiepxu 05-10-2012 85 12   Download

INTERNAL CONTROL BASED ON THE COSO REPORT Objective  To use COSO, the Corporate Governance model, and COBIT, the Information Technology Governance framework, to achieve compliance with the SARBANES-OXLEY law 1 .Scope  New paradigms.  Methodology concepts of COSO.  MEYCOR COSO AG basics, a tool for implementing internal control based on the COSO report.

36p namson94 20-07-2012 125 32   Download

Operating Segments This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.

63p mimidu 16-07-2010 259 97   Download

First-time Adoption of International Financial Reporting Standards This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 1 First-time Adoption of International Financial Reporting Standards was issued by the International Accounting Standards Board in June 2003.

91p mimidu 16-07-2010 870 671   Download