tailieunhanh - Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges

This study was conducted by surveying 119 directors and corporate accountants for the reasons: (1) to collect their opinions about the roadmap and the scope of IFRS implementation; (2) to investigate the benefits to companies, investors, policy makers and government agencies; and (3) to assess the challenges of IFRS implementation. | Roadmap for the implementation of IFRS in Vietnam Benefits and challenges Accounting 6 2020 533 552 Contents lists available at GrowingScience Accounting homepage ac Roadmap for the implementation of IFRS in Vietnam Benefits and challenges Ngoc Thi Buia Oanh Thi Tu Lea and Huy Manh Daoa aUniversity of Labour and Social Affairs Hanoi Vietnam CHRONICLE ABSTRACT Article history Since 2001 the International Accounting Standards Board has issued a set of accounting principles Received March 1 2020 with the name International Financial Reporting Standards IFRS . Along with the adoption of IFRS Received in revised format March in many countries around the world Vietnam is preparing a roadmap for the implementation of IFRS 30 2020 by 2022. This study was conducted by surveying 119 directors and corporate accountants for the Accepted April 9 2020 Available online reasons 1 to collect their opinions about the roadmap and the scope of IFRS implementation 2 to April 9 2020 investigate the benefits to companies investors policy makers and government agencies and 3 to Keywords assess the challenges of IFRS implementation. The results show that IFRS implementation increases Accounting in Vietnam the comparability and quality of financial information reduces investment risks increases market Adopting IFRS efficiency and attracts foreign direct investment. However organizations face many difficulties to Benefits adopt IFRS as cost human resources legal and market issues. Analysis and comparison with the Difficulties Sample Test show that there is no difference in assessing benefits and challenges by qualifications IFRS gender position region nor firm size. ANOVA analysis showed that there is a difference in the benefits for policy makers by age and for investors by type of business. This study also suggests implications in policies for the implementation of IFRS in Vietnam. 2020 by the authors licensee Growing Science Canada 1. Introduction Along .

• Kế toán - Kiểm toán
• Accounting in Vietnam
• Scope of IFRS implementation
• Benefits and challenges
• Implementation of IFRS
• International Financial Reporting Standards
• The impact of accounting disclosures on individual investors’ decision making
• Vietnam Stock Market
• The Vietnam stock market
• Vietnam Stock Exchange
• Accounting information groups
• The investors' decision making
• The outside determinants influencing quality of accounting human resources
• Sustainability through the lens accounting service firms in Hanoi
• Accounting human resources
• Accounting service firms
• Quality of accounting human
• Management accounting practices
• Vietnam manufacturing companies
• Changing business environment
• Management accounting techniques in Vietnam
• The surveyed companies
• Summary of the thesis
• Summary of the thesis Accounting
• Accounting information
• Competitive advantages
• Stock market of Vietnam
• Listed companies in the construction
• PhD in Economics thesis summary
• PhD in Accounting thesis summary
• Managerial accounting
• Managerial accounting for costs
• Performance in construcion enterprises listed
• Finance accounting and Auditing
• Conventional accounting
• Environmental accounting
• Framework of environmentall accounting
• Environmental Protection Agency
• Firm level Environmental Accounting
• Independent T test
• Socio economic growth
• Accounting institutions of State
• Summary of Doctor of Accounting thesis
• Summary of Doctor thesis
• Quality of accounting information systems
• accounting information systems
• transport construction enterprises
• Journal of science
• Cost management accounting
• Manufacturing enterprise
• Management accounting
• Management accounting application
• Southern Vietnam
• Legal framework
• Accounting for SMEs in Vietnam
• Accounting applied for SMEs
• Accounting standards
• Financial statement
• Stock exchange
• Joint stock companies
• Vietnam’s accounting standards
• Summary of doctoral thesis
• Improving the organization of accounting work
• The design consultancy joint stock companies of Vietnam
• The design consultancy joint stock companies
• Accounting work in enterprises
• Environmental Management Accounting
• Fishery Processing Enterprises in Vietnam
• Environmental Management Accounting Implementation
• Quality of Environmental Information
• Promote managers’ perspective
• Environmental accounting for sustainable development
• An empirical study in Vietnam
• Measurement of sustainable accounting
• Non state ownership
• Sustainable deve lopment
• Summary of Doctoral thesis in Economics
• Information system towards ERP application
• Perfecting the accounting information system
• The accounting information system
• Vietnam Post and Telecommunication
• Accounting model
• Financial accounting
• Small and medium sized enterprises
• Business climate
• Abstract of PhD thesis in Economics
• Improvement of accounting information systems operated
• Accounting information systems operated
• Construction joint stock companies
• Evaluate accounting information systems
• Research using on management accounting
• Manufacturing Enterprises
• A summary of dissertation submitted
• Philosophy in Accounting
• Mediating effect of strategic management accounting practices
• Intellectual capital
• Corporate performance Evidence
• Management accounting information
• SMEs in Vietnam
• Chief accountants
• Impairment of assets
• American accounting
• International economic integration
• French accounting
• Fixed assets
• FDI enterprises
• Accounting practices
• Business performance
• SME management
• Accounting regulations
• Small and medium size enterprises in Vietnam
• Abstract summary thesis
• Completing accounting
• Completing accounting of cost
• Price management
• Irrigation construction companies
• Irrigation construction companies in Vietnam
• Quality of human resources
• Business culture
• Financial statements
• Human resource accounting
• Using accounting ratios
• Predicting financial distress
• An empirical investigation
• Financial distress prediction