THE APPROPRIATENESS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSs) TO VIETNAM
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة |
| المؤلف الرئيسي: | Aly, Doaa Abd Alrehim Mohamed (AUTH.) |
| مؤلفين آخرين: | Nguyen, Ngoc Bich (AUTH.) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2013
|
| الشهر: | إبريل |
| الصفحات: | 1 - 48 |
| ISSN: |
2636-2562 |
| رقم MD: | 664632 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
35
| المستخلص: |
This study aims to critically evaluate the appropriateness of International Financial Reporting Standards (IFRSs) to Vietnam by examining the extent of Vietnam's experiment with IFRSs, advantages and disadvantages of adopting IFRSs to Vietnam, factors influencing the extent of adopting IFRSs in Vietnam, and different stakeholders’ views regarding the adoption of IFRSs in Vietnam. Semi-structured interviews with key preparers and users of accounting standards in Vietnam are conducted to collect empirical data. The study concludes that overall IFRSs are perceived to be relevant to Vietnam, but the current national environment of Vietnam is not ready for full IFRSs adoption. Therefore, Vietnam should gradually converge its accounting system towards IFRSs and step by step adapt its legal, socio¬economic system in conformity with IFRSs requirements before fully implementing IFRSs. The rate of IFRSs adoption in Vietnam will depend on the level of economic development; the level of accounting education and training; the features of Vietnam’s accounting legislation; and influence from the government. |
|---|---|
| ISSN: |
2636-2562 |
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