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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/714
Title: The accounting system in a developing transitional economy - the case of Vietnam
Authors: Vo Ly Nhu Duyen 
Keywords: Accounting system;IFRS adoption;Developing transitional economy
Issue Date: 2018
Publisher: Vietnamese-German University
Abstract: 
This study examines the accounting system in Vietnam - a transitional developing country, with further research on how IFRS adoption is viewed. The author aims to find an adequate answer for the possibilities and challenges in adoption for the whole economy or at least any specific sector. It is observed that plentiful scholar researches about this issue have not been published as Vietnamese government is still on their planning and experimental stage of adoption. The results of this study are obtained wholly through analysis on relating documents. The findings reveal optimistic viewpoints of accounting practitioners and state authorities towards IFRS adoption. However, the lack of qualified human resources and government's supports are the most concerning factors. According to the itinerary announced by government, public interest enterprises will be the pilot units for IFRS adoption.
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/714
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

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