VGU RESEARCH REPOSITORY
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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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| File | Size | Format | Existing users please Login |
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| Critical analysis of current international and national developments regarding revenue recognition.pdf | 3.95 MB | Adobe PDF |
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