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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1176
Title: Critical analysis of current international and national developments regarding revenue recognition
Authors: Hoang Tran Kim Khanh 
Keywords: IFRS 15;VAS 14
Issue Date: 2020
Publisher: Vietnamese-German University
Abstract: 
This paper aims to focus on the differences between IFRS 15 and its previous revenue standards and the impact of IFRS 15 application on the revenue recognition process of companies in Vietnam, especially, on the process of one of the largest communication companies in Vietnam - FPT. The paper is divided into three main parts, starting with the background information about the introduction of IFRS 15 and literature review regarding its differences compared to previous revenue standards and IFRS 15's impacts on companies financial reports globally. For the second part, the future adoption of IFRS 15 in Vietnam and a comparison between IFRS 15 and VAS 14 - the current Vietnamese revenue standard are presented in section 3. The last part will concentrate on the calculation procedure of revenue recognition's change due to the new revenue standard
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1176
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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