VGU RESEARCH REPOSITORY
Please use this identifier to cite or link to this item:
https://epub.vgu.edu.vn/handle/dlibvgu/1204| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Nguyen Ha Ngoc Thao | en_US |
| dc.date.accessioned | 2021-10-28T06:45:12Z | - |
| dc.date.available | 2021-10-28T06:45:12Z | - |
| dc.date.issued | 2020 | - |
| dc.identifier.uri | http://epub.vgu.edu.vn/handle/dlibvgu/1204 | - |
| dc.description.abstract | International Accounting Standard (IAS) 37 has been in effective since 1998 and in 2001 it was adopted to International Financial Reporting Standards (IFRS). While the Standard is applicable, constant improvements must be made to ensure the Standard can keep up with the changes in modern business transactions. This paper serves to provide a critical review of the current developments in the accounting for provisions in IAS 37. It will examine the reasons for founding the Standard in 1998, analyzes its drawbacks raised by stakeholders in the recent request for Views and critically reviews the developments in each aspect of the Standard over the years. Finally, overall suggestions to better accounting principles for provisions are given. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Vietnamese-German University | en_US |
| dc.rights | Attribution-NonCommercial 4.0 International | * |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | * |
| dc.subject | Earnings management | en_US |
| dc.subject | Conceptualframework | en_US |
| dc.subject | Onerous contracts | en_US |
| dc.title | A critical review of current developments in accounting for provisions | en_US |
| dc.type | Thesis | en_US |
| item.languageiso639-1 | other | - |
| item.fulltext | With Fulltext | - |
| item.grantfulltext | restricted | - |
| Appears in Collections: | Finance & Accounting (FA) | |
Files in This Item:
| File | Size | Format | Existing users please Login |
|---|---|---|---|
| A critical review of current developments in accounting for provisions.pdf | 1.62 MB | Adobe PDF |
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