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Please use this identifier to cite or link to this item: https://digital.lib.ueh.edu.vn/handle/UEH/59743
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dc.contributor.authorNguyen Ngoc Hiep-
dc.contributor.otherHa Xuan Thach-
dc.date.accessioned2020-01-14T02:29:56Z-
dc.date.available2020-01-14T02:29:56Z-
dc.date.issued2017-
dc.identifier.issn0972-9380-
dc.identifier.urihttp://digital.lib.ueh.edu.vn/handle/UEH/59743-
dc.description.abstractThis research find out and examine factors that affect in transition of financial statement from Vietnam's accounting standards (VAS) to International financial report standards (IFRS) of Vietnamese companies. The results show that transition of financial statements from VAS to IFRS in Vietnam is affected by five factors, including: Economic integration, Legal system, Cultural environment, Support by company's manager and Education of accountant. "Economic integration" is the strongest affecting then factor "Education of accountant". The three factors: Legal system, Cultural environment and Supporting of company's manager are all quite small. From the results of this research, author have drawn implications to collaboration between the Vienamese Government and Vietnamese companies in an effort to transit and adopt IFRS for preparing financial statements.en
dc.formatPortable Document Format (PDF)-
dc.language.isoeng-
dc.publisherSerials Publications-
dc.relation.ispartofInternational Journal of Economic Research-
dc.relation.ispartofseriesVol. 14, No. 10-
dc.rightsAuthors-
dc.subjectN/Aen
dc.titleTransition of financial statement from Vietnam’s accounting standard (VAS) to international financing reporting standard (IFRS)– factors that affect transition to IFRS of Vietnamese companiesen
dc.typeJournal Articleen
dc.identifier.doihttps://www.researchgate.net/publication/323113279_Transition_of_financial_statement_from_Vietnam's_accounting_standard_VAS_to_international_financing_reporting_standard_IFRS-factors_that_affect_transition_to_IFRS_of_Vietnamese_companies-
dc.format.firstpage135-
dc.format.lastpage149-
ueh.JournalRankingScopus-
item.cerifentitytypePublications-
item.fulltextOnly abstracts-
item.languageiso639-1en-
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeJournal Article-
Appears in Collections:INTERNATIONAL PUBLICATIONS
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