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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/1204
DC FieldValueLanguage
dc.contributor.authorNguyen Ha Ngoc Thaoen_US
dc.date.accessioned2021-10-28T06:45:12Z-
dc.date.available2021-10-28T06:45:12Z-
dc.date.issued2020-
dc.identifier.urihttp://epub.vgu.edu.vn/handle/dlibvgu/1204-
dc.description.abstractInternational 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.isoenen_US
dc.publisherVietnamese-German Universityen_US
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectEarnings managementen_US
dc.subjectConceptualframeworken_US
dc.subjectOnerous contractsen_US
dc.titleA critical review of current developments in accounting for provisionsen_US
dc.typeThesisen_US
item.languageiso639-1other-
item.fulltextWith Fulltext-
item.grantfulltextrestricted-
Appears in Collections:Finance & Accounting (FA)
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