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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 thesis "Three essays on earnings management in frontier countries" makes three distinct research contributions to the study of . The first study examines institutional settings and its ability to constrain accruals-based earnings management. The second study examines financial statement comparability as it relates to accrual and real earnings management. The third study examines the impact of on bank performance. All studies are interrelated but can be read independently.

279p runordie3 06-07-2022 11 2   Download

Loop Structures and Strings has main content such as the while statement, the do-while statemen, infinite loops , the for statement, debugging techniques, the string class, the string class, comparing strings.

10p lavender2022 22-04-2022 25 2   Download

Lecture Information technology project management (Eighth Edition): Chapter 5, after studying this section will help you understand: Understand the importance of good project scope management; Describe the process of planning scope management; Discuss methods for collecting and documenting requirements to meet stakeholder needs and expectations; Explain the scope definition process and describe the contents of a project scope statement.

42p cuchoami2510 18-02-2022 39 6   Download

Lecture Information technology project management (Eighth Edition): Chapter 12, after studying this section will help you understand: Understand the importance of project procurement management and the increasing use of outsourcing for information technology (IT) projects; Describe the work involved in planning procurements for projects, including determining the proper type of contract to use and preparing a procurement management plan, statement of work, source selection criteria, and make-or-buy analysis.

41p cuchoami2510 18-02-2022 26 6   Download

This research investigated the report choices used for corporate social responsibility (CSR) disclosure and the determinants of CSR disclosure of firms listed on the Stock Exchange of Thailand (SET). Since 2014, firms listed on the SET have been required to disclose CSR in either an annual registration statement or a separate report called a sustainability report. It was, therefore, noteworthy to examine the choices these firms chose in the first year of disclosure.

7p guernsey 28-12-2021 18 1   Download

Lecture Physics A2: Einstein’s special relativity - PhD. Pham Tan Thi present the content statement for special relativity, Reference Frame and Inertial Frame, newton relativity or Galilean invariance/transformation, twin paradox,...

70p xusong 21-07-2021 16 1   Download

Learning English vocabulary is perhaps one of the most difficult tasks in the process of learning the international language: English. This is even more challenging for freshmen at universities. Therefore, we hope that via this paper, first and second-year students at universities nation-wide generally and Banking University freshmen and sophomores specially, will have a chance to be exposed to effective vocabulary learning methods and strategies and from that enhancing their chances of improving their English levels.

38p vuongbaolien1006 09-06-2021 48 4   Download

The research content of this thesis is to find out the factors affecting the time of auditing financial statements by independent auditors in Vietnam. Please refer to the article for more details on the research content.

0p caygaocaolon10 19-02-2021 26 3   Download

The thesis focuses on the principles of recording items in financial statements, methods of preparing and presenting financial statements on the basis of applying the fair value in accounting.

27p cothumenhmong6 17-07-2020 30 3   Download

The thesis studies the factors affecting the quality of information on the financial statements of companies listed on the stock market and recommends recommendations for influencing factors to improve the quality of information. on the financial statements of companies listed on Vietnam's stock market.

0p kequaidan6 15-07-2020 41 2   Download

This paper evaluates the inventory management policies of four major petro chemical industries in India. The companies were selected on the basis of turnover. The financial statements of the companies for 5 years from 2012-2016 were considered for the study.

7p guineverehuynh 22-06-2020 11 1   Download

The conceptual framework for this study was the theory of economic efficiency. Data consisted of semistructured interviews, annual fiscal reports, and proxy statements. All interpretations of the data were subjected to member checking to ensure trustworthiness of interpretations. Yin’s method of qualitative data analysis was adopted, which consisted of five sequential steps: compiling the data, disassembling the data, reassembling the data, interpreting the meaning of the data, and drawing conclusions from the data.

141p chauchaungayxua2 04-01-2020 26 5   Download

To analyze the impact of these reasons for frauds in the financial statements company listed on Vietnam Stock Market based on actual survey results. To give recommendations for the government, auditors to control, detect and forecast fraudulent financial statements of listed companies on Vietnam stock market.

12p quenchua 28-09-2019 40 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 thesis proposes opinions, solutions and recommendations to improve the organisation of auditing construction companies’ financial statement for small and medium audit firms in Vietnam.

33p quenchua 28-09-2019 42 5   Download

This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor effort (resource allocation).

68p fugu897 03-07-2019 21 1   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 23 3   Download

In this study, I examine how the provision of benefit plan audit services has changed over time and I examine the characteristics of engaging the financial statement auditor for benefit plan audits. I also test whether having the same audit firm for both the financial statement audit and the benefit plan audit affects financial statement audit quality and benefit plan audit quality. I test the characteristics of benefit plan quality. I also test benefit plan audit firm switches and financial statement audit firm switches.

104p fugu897 03-07-2019 21 2   Download

The article divide into 3 chapters. Chapter 1: Overview of audit documentation and working papers in auditing financial statements. Chapter 2: Current situations of designing audit procedures in auditing the financial statements of listed companies implemented by AAC Auditing and Accounting Co., Ltd. Chapter 3: Some remarks and proposals for establishing working papers library of company accounting and audit aac.

52p khuongtongoc 10-07-2018 70 7   Download