VGU RESEARCH REPOSITORY
Please use this identifier to cite or link to this item:
https://epub.vgu.edu.vn/handle/dlibvgu/621| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Nguyen Van Huy Thanh | en_US |
| dc.date.accessioned | 2020-03-12T17:05:52Z | - |
| dc.date.available | 2020-03-12T17:05:52Z | - |
| dc.date.issued | 2019 | - |
| dc.identifier.uri | http://epub.vgu.edu.vn/handle/dlibvgu/621 | - |
| dc.description.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. | 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 | IAS 16 | en_US |
| dc.subject | Amendments | en_US |
| dc.subject | Accounting | en_US |
| dc.title | Amendments of IAS 16 (proceeds before intended use) – a critical analysis of the current discussion | en_US |
| dc.type | Thesis | en_US |
| item.fulltext | With Fulltext | - |
| item.languageiso639-1 | other | - |
| item.grantfulltext | restricted | - |
| Appears in Collections: | Finance & Accounting (FA) | |
Files in This Item:
| File | Description | Size | Format | Existing users please Login |
|---|---|---|---|---|
| Amendments of IAS 16 (proceeds before intended use) – a critical analysis of the current discussion.pdf | 780.91 kB | Adobe PDF |
Page view(s)
181
checked on Oct 16, 2025
Download(s)
50
checked on Oct 16, 2025
Google ScholarTM
Check
This item is licensed under a Creative Commons License