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dc.contributor.authorNguyen Xuan Hung-
dc.description.abstractThe development of accounting systems is influenced by socio-economic characteristics at each stage. The paper explores the impact of the characteristics of political institutions at every stage in the development of social economy, which determines the objects using accounting information, as well as the legal accounting system issued so that accounting can meet the demand for accounting information of these objects in Vietnam from 1975 to the present. Based on studies by authors in this period as well as issued accounting documents system, this paper aims to point out the formation and development process of Vietnam accounting system, providing researchers and elaborating agencies with a basis for determining the right development direction of Vietnam accounting in the coming time.en
dc.formatPortable Document Format (PDF)-
dc.relation.ispartofProceedings of the 3rd IBEA International Conference on Business, Economics and Accounting-
dc.subjectVietnam accounting systemen
dc.subjectAccounting integration processen
dc.subjectSocio-economic characteristicsen
dc.titleOverview of Vietnamese accounting system since 1975 and the process of Vietnam’s convergence to IFRSen
dc.typeConference Paperen
dc.identifier.doidoi: 10.17265/1548-6583/2015.05.002-
item.openairetypeConference Paper-
item.fulltextOnly abstracts-
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