Difficulties and Challenges in Applying IFRS for Enterprises in Developing Countries: A Case of Vietnam

• 발행기관: 한국유통과학회
• 저자명: Le, Thi Thanh Hue Phan, Hong Nhung
• 간행물 정보: 『KODISA ICBE (International Conference on Business and Economics)』2019 International Conference on Business and Economics (ICBE 2019), 205~208쪽, 전체 4쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2019.07.08

영문 초록

The IFRS is a set of standards issued by IASB assigning how to report and present Financial Statements for companies. This is an international set of standards accepted and applied in many countries worldwide. However, applying and deploying IFRS for enterprises in developing countries in general and in Vietnam in particular face much obstacles comparing to developed ones. By synthesizing other related research work as well as our own experience, the writers indentified five groups of difficulties, including management mechanism, economic infrastructure, immanent issues of IFRS, human resource quality and related guiding materials. From there, the writers proposed some solutions to overcome these problems in order to make an improvement of IFRS applying for companies in Vietnam in particular and in developing countries in general.

목차

1. Introduction

2. An Overview of IFRS

3. History of IFRS Application in Vietnam

4. Difficulties and Challenges for Vietnamese Enterprises in Applying IFRS

5. Conclusions

키워드

Enterprises IFRS Financial statement International Accounting Standard Board (IASB) Vietnam