tailieunhanh - Research factors affecting the application of IFRS for Vietnamese SMEs

The paper examines the factors that influence the process of applying international financial reporting standards to Vietnamese SMEs. The author conducted a survey of 100 general accountants in small and medium-sized enterprises to identify factors affecting the application of international financial reporting standards for small and medium-sized enterprises. Research has shown that the legal environment factor has a greater influence on the application of international financial reporting standards for small and medium-sized enterprises than those of cultural and business environment. |

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