文章基本信息

标题：Case Study “XYZ Commercial Joint-Stock Bank”, Conversion of Financial Statements from Vietnam’s Accounting Standard into International Financing Reporting Standard
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作者：HA XUAN THACH ; NGUYEN NGOC HIEP
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2017
卷号：8
期号：8
页码：32-48
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The aim of this study is to update significant differences between Vietnam’s accounting standards (VAS) and International financial report standards (IFRS). Case study “XYZ Commercial Joint-Stock Bank”, conversion of financial statements from VAS into IFRS. Analyzed the case study and status of conversion financial statements from VAS into IFRS of Vietnam listed Joint Stock Companies (JSCs) , author found and discussed impediments & challenges to convert IFRS financial statements in Vietnam and suggest to enhance roles of Vietnam Government and listed JSCs on the Vietnam stock market in an effort to convert and adopt IFRS financial statements as well as suggest to establish an IFRS conversion project to have an overview of conversion processes financial statements from VAS into IFRS for Vietam listed JSCs Keywords: Conversion financial statement, International financial reporting standard, Vietnamese account standard
其他摘要：The aim of this study is to update significant differences between Vietnam’s accounting standards (VAS) and International financial report standards (IFRS). Case study “XYZ Commercial Joint-Stock Bank”, conversion of financial statements from VAS into IFRS. Analyzed the case study and status of conversion financial statements from VAS into IFRS of Vietnam listed Joint Stock Companies (JSCs) , author found and discussed impediments & challenges to convert IFRS financial statements in Vietnam and suggest to enhance roles of Vietnam Government and listed JSCs on the Vietnam stock market in an effort to convert and adopt IFRS financial statements as well as suggest to establish an IFRS conversion project to have an overview of conversion processes financial statements from VAS into IFRS for Vietam listed JSCs Keywords: Conversion financial statement, International financial reporting standard, Vietnamese account standard
关键词：Conversion financial statement; International financial reporting standard; Vietnamese account standard