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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/621
Title: Amendments of IAS 16 (proceeds before intended use) – a critical analysis of the current discussion
Authors: Nguyen Van Huy Thanh 
Keywords: IAS 16;Amendments;Accounting
Issue Date: 2019
Publisher: Vietnamese-German University
Abstract: 
This paper investigates how the proposed amendments impact on the way companies recognize these sales proceeds to their financial statement and criticizes the amendments by analyzing the feedbacks of professional bodies, governments and institutions on the accounting field. The structure of this paper is: the second section generalizes the scope of amendments to IAS 16 and related interpretations (IFRIC 20). The third section includes three sub-section: the first and the second sub-section discuss about the advantages of following the amendments as well as criticizes on the proposed amendments. The final sub-section of section three discusses about further issues and alternative views to the exposure draft. Afterward, the fourth section focuses on the possible approaches to progress this project. Finally, the fifth section will be the summarization of this paper with some suggestions.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/621
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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