VGU RESEARCH REPOSITORY
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https://epub.vgu.edu.vn/handle/dlibvgu/700| Title: | IFRS for SMEs: consideration and implementation in Vietnam | Authors: | Vu Tuan Hoang | Keywords: | Small and medium enterprises;SMEs;IFRS | Issue Date: | 2018 | Publisher: | Vietnamese-German University | Abstract: | Based on the results of several studies, there are still many inadequacies in the current practice of accounting in Small and Medium Size Enterprises (SMEs), while the current legal documents on accounting have not yet been fully complied with. The management and operation characteristics of SMEs have not been satisfactorily dealt with issues that have arisen in practice, the application of these documents into practice is still limited. To help improve this situation, the study is conducted with the aim of assessing the current situation of the application of International Financial Reporting Standards (IFRS) to SMEs in Vietnam. |
URI(1): | http://epub.vgu.edu.vn/handle/dlibvgu/700 | Rights: | Attribution-NonCommercial 4.0 International |
| Appears in Collections: | Finance & Accounting (FA) |
Files in This Item:
| File | Description | Size | Format | Existing users please Login |
|---|---|---|---|---|
| IFRS for SME - consideration and implementation in Vietnam.pdf | 509.91 kB | Adobe PDF |
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