IFRS standards in Vietnamese enterprises

IFRS 16 was created to replace the international accounting standard number 17 (IAS 17). In this research paper, we apply qualitative research methods to analyze the current situation of applying IFRS 16 in enterprises in Vietnam and thereby offer solutions to help Vietnamese enterprises apply IFRS 16 widely, bringing a lot of value to Vietnamese businesses.

6p longtimenosee09 08-04-2024 2 1   Download

The paper examines the factors that influence the process of applying international financial reporting standards to Vietnamese SMEs. The author conducted a survey of 100 general accountants in small and medium-sized enterprises to identify factors affecting the application of international financial reporting standards for small and medium-sized enterprises. Research has shown that the legal environment factor has a greater influence on the application of international financial reporting standards for small and medium-sized enterprises than those of cultural and business environment.

7p alucardhellsing 04-05-2022 35 2   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 27 1   Download