Convergence Strategy VAS with IAS/IFRS to Fit International Business and Economy

• 발행기관: 한국유통과학회
• 저자명: Pham, Thi Lai
• 간행물 정보: 『KODISA ICBE (International Conference on Business and Economics)』2019 International Conference on Business and Economics (ICBE 2019), 201~203쪽, 전체 3쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2019.07.08

영문 초록

Vietnam has been taking active steps and is also in the process of international economic integration requiring our country to have a set of high quality accounting standards consistent with the International Financial Reporting Standards (IFRS), which means to shorten the gap between Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS). The shortening of the gap will make Vietnamese businesses enhance their financial transparencies and boost their financial risk managements in order to manage their assets more effectively. However, in the current context of Vietnam, the convergence of Vietnamese Accounting Standards and International Financial Reporting Standards is not easy and faces many difficulties. Therefore, Vietnam needs a convergence strategy as well as an appropriate guideline that will bridge the gap between VAS and IFRS to gradually improve the national image on the international stage.

목차

1. Introduction

2. The Purpose of Convergence with International Accounting

3. The Convergence Roadmap of Vietnamese Accounting Standards (VAS) with IAS/IFRS

4. Strategic Solution for Integrating Vietnamese Accounting Standards (VAS) with IAS/IFRS

5. Conclusion

키워드

IFRS VAS IAS International economic integration Convergence strategy Vietnamese Accounting Standards (VAS)