Tren ca sd dd, myc 3 se phan tich cac nhan td dugc eho la cd anh hudng dan vi?e ap dyng lAS/IFRS trong mdi tmdng Viet Nam nham xac dinh nhirng nhan td thuan loi va bat lgi ddi vdi viec a
Trang 1Viet Nam co cac dieu kien thuan loi
dl ap dung chuan myc lie toan quoc tl lAS/IFRS?
Pham Hoai Huong*
Bdi viel nhdm long quan cdc nghien cicu ve dnh huang cua cdc yeu td ve kinh te, chinh tri, phdp lugt tdi chinh vd nghe nghiep ke todn den viec dp dung chudn muc ke todn quoc te (lAS/IFRS) a cdc quoc gia Tren ca sa do tdc gid phdn tich dgc diem kinh te, chinh tri, phdp ludt, tdi chinh va nghe nghiep ke todn & Viet Nam de ddnh gid nhihig thudn lai vd kho khan doi vol viec van dung lAS/IFRS Kel qud phdn tich cho thdy moi trirang Viet Nam co nhieu yeu tokh&khdn han Id thudn lai doi v&i viec dp dung lAS/IFRS Tic d&, bdi viel kien nghi Viet Nam cdn co cdch tiep cdn vai lAS/lFRSphil vdi dieu kien cu the cua minh
Til- khoa: Ka loan Viet Nam, chuan myc ka loan, dieu kien van dung lAS/IFRS
I Dat van de
Trong bdi canh bdi nhap kinh te quoc te, hdi nhap
\ a kl loan ddng vai trd hat sue quan Upng; va chuan
muc ka loan qude le (lAS/IFRS) ddng vai trd la 'ciu
ndr ve ke loan giu'a cae qude gia Ban soan thao
Chuan myc Ke loan Qude ta (lASB) duoc thanh lap
vao nam 2001 tir viec lai cau tnic Uy ban soan thao
Chuan myc Ka toan Qude te (lASC) Mue tieu cua
lASB la thiet tap mdt he thdng ehuan myc kl loan
chat lugng cao va mang tinh loan ciu lAS/IFRS da
va dang nhan duge sy img hd eiia nhieu qude gia
uan the gidi Tir nam 2005, cd hon 100 qude gia da
su dyng IAS IFRS (Deegan, 2009) Mac dii tilp can
lAS/lFRS cham hon cac nudc phat Uien, ngay cimg
ed nhieu nudc dang phat triln cung van dung IFRS
vdi eac each tiep can khac nhau, Chang han An Dp,
Malaysia, Pakistan va Thai Lan chi lua chpn cac
lAS/IFRS phil hgp da ap dung vao nude minh;
Indonesia tham khao lAS/lFRS khi ban hanh he
thdng chuan myc kl loan qude gia (Deloitte, 2009)
Trong khi dd, Tmng Qude ap dung phuang phap
thay Ihl din ehuan muc quoc gia bdi lAS/IFRS
(Peng \a Van der Laan Smith, 2010) Nhu vay, mac
du cae quoc gia ed each lilp can vdi lAS/IFRS khac
nhau nhung deu ed chung xu hudng la ngay cang
tiln gan den lAS/IFRS Trong khi do, Viet Nam dudng nhu di ngugc Iai vdi xu the chung Trong giai doan 2001-2005, Viet Nam ban hanh 26 chuin myc
ke loan (VAS), chu yeu la dya Uen cae ehuan mirc
ke loan quoc ta luang duong dugc ban hiinh den nam 2003 (IAS Plus, 2009) Tuy nhien, tir khi ban hanh lan dau tian eho dan thdi diem hien tai VAS khdng he cap nhal nhihig sua ddi ciia IAS va IFRS mdi dugc ban himh Nhu vay, chac chin sy khac biet giiia VAS va lAS/IFRS ngay eiing gia tang That vay, Iheo nghien cun eua Pham, Tower va Scully (2011), miic dp hai hda ciia VAS so vdi lAS/IFRS tai thdi dilm VAS duge ban hanh la 85%, nhung so vdi lAS/IFRS 2010 thi mirc dg hai hda chi cdn 66%
Rd rang, nau Viet Nam mudn gia nhap vao thj trudng tai ehinh qude te thi su can thiat soan thao lai VAS cho phil hgp lAS/lFRS la tit ylu Tuy nhien, Viet Nam nan lua chpn each tilp can nao - su dyng nguyen ban lAS/IFRS, hay sir dyng lAS/IFRS mpt each cd chgn Ipe, hay chinh sira VAS hien hanh cho phu hpp vdi lAS/IFRS? D I lua chpn each tilp c?n thich hgp vdi lAS/IFRS, can phai phan tich nhirng dieu kien thuan lgi va bat lgi ddi viec van dung IAS IFRS d Viet Nam De dat dugc muc tieu nay,
Trang 2NGHI6N CUU - TRflO B ^
bai viet se tdng quan cae nghien ciiu lien quan den
eac nhan td anh hudng din viee ap dung lAS/IFRS
vao cac quoc gia d muc 2 Tren ca sd dd, myc 3 se
phan tich cac nhan td dugc eho la cd anh hudng dan
vi?e ap dyng lAS/IFRS trong mdi tmdng Viet Nam
nham xac dinh nhirng nhan td thuan loi va bat lgi
ddi vdi viec ap dung lAS/IFRS d Viet Nam Kit
luan ve nhirng diau kien thuan lgi va khd khan ddi
vdi viec ap dung lAS/IFRS d Viet Nam, tir do
khuyen nghj giai phap ve phuang phap tiep can vdi
lAS/IFRS phil hgp vdi dieu kien cu thd ciia Viet
Nam dugc trinh bay d muc 4
2 Tdng quan cac nghien ciru ve cac nhan to
anh huong den viec ap dung lAS/lFRS
Hien nay, lAS/lFRS da dugc sir dung d nhieu
nudc, bao gdm ca cac nudc phat Uian va cac nudc
dang phai trien Su dung lAS/IFRS Iam chuan myc
ka loan qude gia la each hgi nhap ka loan qude te
nhanh nhat vii it tdn chi phi (Jones va Belkaoui,
2010) Tuy nhien, cd nhieu y kien cho rang
lAS/lFRS dugc xay dyng phu hpp vdi eac nudc
phat uidn hon la cac nudc dang phat trian (Bailey,
1995, Pralher-Kinsey, 2006, Perera vii Baydoun,
2007) Do dd, khd ed the sir dyng nguyen ban
lAS/lFRS d eae nudc dang phat trien do sy khac
nhau ve cac ylu td dugc cho la anh hudng den viec
ap dyng lAS/lFRS (kinh te, chinh tij, he thdng lual
phap, hp thdng tai chinh va miic dp phat trien ngha
nghiep ke loan) giu'a eac nude phat trien va eac
nudc dang phat tnan Phan nay se tdng quan cac
nghien ciru tren the gidi va cac yau td anh hudng
den vipc ap dung lAS/lFRS d cac qude gia; lam co
sd cho viee phan tich nhirng thuan lai va khd khan
ddi vdi viec ap dyng lAS/IFRS trong mdi tmdng
Vipt Nam dmyc 3
Cac yeu td kinh te anh hudng den viec van dung
lAS/lFRS bao gdm: muc dp phat Uien kinh tl, miic
dp t9p tmng vdn chu sd hiru va miic dp md cira nan
kinh ta Cac nudc ed nIn kinh ta phat trien d mire
cao ddi hdi ehuan muc ke loan phai hoim thien thich
irng vdi sy phat trian ve qui md va muc dp phiic tap
cua hoal ddng kinh ll (Zeghal va Mhedhbi, 2006)
Ciic nudc nay ed xu hudng sii dyng lAS/IFRS thay
cho chuan mue kc loan rieng (Daske, Hail, Leuz, &
Verd, 2008, Barth, Landsman, & Lang, 2008)
Nghien ciiu cua Ding, Zhang, & Zhang (2007) cho
thay o cac nudc cd mirc do lap tmng vdn chu sd hiiu
cang cao thi mite dg khac bipt cua chuan myc ke
toan qude gia so vdi IAS IFRS cang Idn Kai qua
nghien ciru thyc nghi?m cua Hope, Jm, & Kang
(2006) va Judge, Li, & Pinsker (2010) chi ra rang miic do md cua ndn kinh ta cd mdi quan he thuan vdi miic dp sii dung lAS/IFRS d cac nude Anh hudng cua chinh trj den he thdng ke loan dugc tha hien qua miic dp can Ihiep cua chinh phii dan qua trinh soan thao va ban hanh chuan mue ka loan (Ball, Robin, & Wu, 2003) Sy khae nhau vl chinh tri la mot Uong cac nguyen nhan ehinh dan den each tiap can khac nhau ddi vdi IAS IFRS, ehang ban nhu: ap dung nguyan ban lAS/IFRS, van dung lAS/IFRS mdi each cd chpn lgc, hoac van dung lAS/IFRS ed dilu chinh (Chand va Patel, 2008) Nghidn cim cua Macias & Muiiio (2011) cho thay lAS/IFRS thudng duge ap dyng nguyen ban d cac nudc ma bd phan tu nhan tham gia sau vao qua Irinh soan thao va ban hanh ehuan mye ke loan
He thdng lual phap ciing anh hudng quan trgng dan miic do van dung lAS/IFRS Nhin chung cd tha chia he thdng luat d cae nudc thanh bai loai: thdng luat (common law) va bd luat (code law) He thdng
ka loan a nhimg nude ap dyng 'thdng luat' thudng
theo md hinh ke loan Anglo-Saxon, de eao nhu cau thdng tin ke loan cua cac nha dau tu Trong khi dd,
he thdng ke loan cua cac nudc ap dyng 'bd luat' ehii Upng cung cap thdng lin eho cac ca quan quan ly nha nudc (Ball, Robin, & Wu, 2003, Ding, Jeanjean,
& Stolowy, 2007, Branson va Alia, 2011) Tir dd, kl loan d cae nudc ap dyng 'bp luat' cd su lien kdt chat
che vdi qui dinh ve thuc (Branson va Alia, 2011)
Ngugc lai, he thdng ke loan d eae nude ap dung 'thdng luat' dgc lap vdi thua (Hung va Subra-manyam, 2007) Sy chi phdi cua thue den he thdng
ke loan la mdt can Ud Idn ddi vdi viec van dyng lAS/lFRS (Larson va Street, 2004) vi lAS/IFRS dugc xay dung tren quan diam la ke loan ddc lap vdi thua Ket qua nghian eihi thye nghiem cua Prather-Kinsey, Jermakowicz, & Vongphanith (2008) cho thay chuan muc ka loan ciia cac nudc ap dung 'thdng luat' gan vdi lAS/IFRS hon
Su khac nhau \ e he thdng tin chinh cung dan den
sy khae nhau ve ke loan giita cac nudc Ci nhung nudc cd he thdng tai chinh ehu yeu dya vao 'thi tmdng vdn bdn ngoai' (equity-outsider system), he Ihdng ke toan thudng chu Upng dan viee bao ve lgi ieh cua eae ed ddng hay cac nha dau lu Trong khi
dd d nhung nudc he Ihdng tai chinh ehu yau dya vao 'tin dung ndi bg' (credit-insider system) thi hp thdng ke loan hudng den viee thda man nhu cau thdng tin eiia chii ng (Nodes, 1998) Muc tieu cua lASB la xay dung mpt hp thdng ke loan minh bach
Trang 3PGHICN CUU - TRflO iDOl
va hudng vl tiij frudng vdn (Ball, Kothari & Robin,
2000) Do dd, lAS/IFRS thich hgp vdi nIn kinh le
dya tren thj ti-udng vdn ban ngoiii bon (Perera va
Baydoun, 2007) Kit qua nghien cim thuc nghiem
cua Ding, Jeanjean, & Stolowy (2007) chi ra ring
ciic nudc cd nIn kinh ta dya uan Ihi Uudng vdn ben
ngoai ap dung lAS/IFRS nhilu han Ngugc Iai, cac
nudc cd nan kinh te dua vao tin dung ngi bd thi it
ehiu ap lyc tu thi tmdng vdn ve edng bd thdng tin
tai chinh chat lugng cao (Perera va Baydoun, 2007);
do do, nhiing nudc nay it cd dpng lyc ap dyng
lAS/IFRS
Sy phat trien cua ngha nghiep ka loan (bao gdm
cae Id ehire nghe ngbiep ka loan, dpi ngu ke loan
vien, va dao tao ka loan) cGng la nhan td quan Upng
anh budng dan each tiep can vdi lAS/lFRS Nhirng
nudc ed Id chuc ngha nghiep ke loan phat Uien se
giiip nhanh chdng cap nhat nhung thay ddi eua IAS
va IFRS ban hanh mdi, va ed the thuc hien nhirng
diau chinh can thiat ddi vdi lAS/IFRS de phu hgp
vdi diau kien cy tha cua mdi qude gia; tir do, giiip
van dung lAS/IFRS mpt each hieu qua nhat (Chand
va Patel, 2008) Ngoai ra, viec ap dyng lAS/IFRS
ddi hdi phai ed dpi ngii ke loan vien chat lucmg cao
va giau kinh nghiem de cd tha hieu vit van dung
lAS/lFRS mdt each nhal quan va ihyc hien eac xet
doan nghe nghiep can thiai (Carraona va Trombetta,
2008, Chand va Patel, 2008) D I ed dpi ngu kl loan
vian chat lugng cao can phai ed he thdng dito tao dat
chal luong cao, Nghian cim cua Zeghal va Mhedhbi
(2006) va Judge, Li, & Pinsker (2010) da tim thiy
mdi quan he Ihuan giiia mire do phat trien eiia he
thdng dito lao vit miic do ap dung lAS/IFRS d eac
nudc dang phat trien
Nhu vay, kat luan nit ra tir cac nghien cuu Uen la
lAS/lFRS thich hgp vdi cac nude cd nan kinh te
phat trien, mue dp hgi nhap vdi nan kinh te the gidi
cao cd muc dp phan tan vdn ehu sd hiiu cao, ehinh
phii it can thiep vito qua trinh soan thao vit ban hanh
ehuan myc ke loan, ap dung he Ihdng 'thdng luat',
he thdng tai chinh ehu yeu dya vao thi trudng von
ben ngoai, va ngha nghiep ke loan phat trien d raiie
cao
3 Phan tich nhung thuan loi va khd khan ddi
vdi \ iec ap dung lAS/IFRS a Viet Nam
Dya tren ket qua cua cac nghien cuu vl cac nhan
td anh hudng den viee ap dung lAS/lFRS da dugc
tdng quan d muc 2, phan nay phan tieh dac dilm cua
he thdng kinh ta, ehinh trj, luat phap, tai ehinh va
nghe nghiep ke loan cua Viet Nam da tim ra nhihig thuan lgi vii khd khan ddi vdi viec ap dung lAS/IFRS Uong mdi tmdng Viet Nam
Ve kinh te, Theo bao cao nam 2012 ciia Ngan
hang Thi gidi (World Bank, 2012), Viet Nam la mpt Uong nhiing nude cd nen kinh te phat triln nhanh
nhit Ndn kinh Xe ngay mdt cdi md, dac biet la khi
Viet Nam chinh thiic gia nhap WTO vao nam 2007, danh diu mpt bude ngoat quan trgng trong viec hgi nhap vdi nen kinh te the gidi Day chinh la dgng lyc ciing nhu ap lyc Ui ben ngoai ddi hdi Viet Nam phai nhanh chdng hoan thien he thdng chuan myc k§ loan phu hgp vdi lAS/IFRS nau Viet Nam thyc sy muon md rdng quan he hgp tac kinh te vdi the gidi Ciing theo bao cao nam 2012 cua Ngan himg Th8 gidi, linh vuc kinh te tu nhan ngay cang ddng vai tro quan trpng, nhung khu vuc kinh te nha nudc vin ddng vai Ud chu dao Irong nen kinh te; din den sd hiru nha nudc van ehilm li tipng eao tiong nen kinh
le Mpt khi cac doanh nghiep nha nudc^ giir vai tro chu dao trong nen kinh le thi ka toitn dugc su dung nhu mdt cdng cu cua nhit nudc da quan Iy cac doanh nghiep Diau nay duge the hien ro d dac thii ciia he thdng ka loan Viet Nam; dd la mac du da ban hanh chuan myc ke toan nhung che dp ke loan van tdn tai
d Viet Nam Viec duy Ui ehe dp ke loan d Viet Nam
la each de cae ca quan quan Iy nhii nudc de quan ly cdng tac ka loan tai ehinh cua eac doanh nghiep (Yang va Nguyen, 2003) Day la trd ngai ddi vdi viec ap dung lAS/IFRS d Viel Nam vi lAS/IFRS chu trpng cung cip thdng tm phue vu cho viec ra quydt djnh cua cac nhit dau tu va cac ddi tupng khac chii khdng phai phue vy cho quan ly cua eac co quan nha nudc
Ve chinh tn, O Viet Nam, Chinh phu can thiep
sau vao mgi ITnh vuc, ke ea ke loan Chuan myc va cha do ke loan dau dugc Bd Tai chinh soan thao va ban hanh; cae td ehiie nghe nghiep ke loan khong ddng vai trd quan Irpng trong qua trinh nay (Nguyen, Hooper, & Sinclair, 2012) Trong khi do,
de cd tha van dung lAS/IFRS mpt each hieu qua, can phai cd su tham gia cua cac td chiie nghe nghi?p
ke loan vdi sy am hieu ve Ihyc lien ke loan va dieu kien thue te cua Viet Nam vao qua Uinh soan thao chuan muc de dam bao he thdng chuan myc ke loan dugc ban hanh vira phii hgp vdi lAS/IFRS vita thich hpp vdi mdi tmdng Viet Nam
Vi phdp ludt: He thdng phap lual d Viet Nam la
he thdng bd luat Tucmg Ur cac nudc sii dung h? thdng bd luat, he thdng kd loan Viet Nam chu Upng
Trang 4viec ban hanh che dp kl loan cu thi (mie-based
system), it can den xet doan nghi nghiep ciia k l
loan vien Cha do ke loan chu trgng nhirng vin dl
ve thue hem la eung cap thdng tin cho cac nha diu
tu; va ke toan d cac doanh nghiep cung quan lam
den cac van de ve thue hon (Nguyen, Hooper, &
Sinclair, 2012) Didu nay lam cho viec ap dung
lAS/IFRS d Viet Nam trd nen khd khan vi
lAS/lFRS thien ve nhiing qui djnh mang tinh dinh
hudng (principles-based), cin nhidu dan sy xet doan
nghe nghiep cua ke loan vian (Ball, 2006), va ddc
lap vdi eac qui dinh ve thue (Hung va
Subra-manyam, 2007)
Ve he thong tdi chinh: He thdng ngan hang ddng
vai trd chu dao tren thi tmdng tai chinh d Viet Nam
trong khi thj tmdng vdn van cdn non ue (Leung,
2009) Do dd, he thdng tai chinh cua Viet Nam dugc
xep vao loai 'tin dung ndi bd', dan ddn he thdng kl
loan chii trpng viec cung cap thdng tin cho chu ng
hem la cac nhii dau tu Thj tmdng vdn d Viet Nam
cdn non tre nan chua thu hiit dugc nhiau nha diu tu
nudc ngoiii Cac nha dau lu Viet Nam cd thdi quen
ra quyel djnh dua Iran 'tam ly dam ddng' (Phan Thj
Phude Lan, 2009), nhung il dua tren phan tieh bao
cao titi chinh eua doanh nghiep (Nguyin Thj Minh
Tam, 2009) Nhu vay, thj tmdng tai ehinh Viet
Nam, vdi nhiing dac diem nhu da phan tich d tran,
khdng lao ra dpng lye can hoan thien VAS theo
hudng xieh lai gan vdi lAS/lFRS
Ve nghe nghiep ke lodn: Hdi ka loan Vict Nam
(VAA) khdng ddng vai trd ehu dao trong qua trinh
soan thao ehuan myc ka loan ciing nhu thyc hitnb ke
loan (Nguyen, Hooper, & Sinclair, 2012) Dieu nay
lam cho chuan myc va che do ka loan Viet Nam
khdng cd linh thuc tian eao Ben canh dd, dito lao
dai hgc ka toan d Viet Nam hudng ngudi hgc Ud
thanh ngudi ghi sd ke loan ban la trd thanh kd loan
vien thyc thu (Nguyen, Hooper, & Sinclair, 2012)
Do dd, Viet Nam thieu ddi ngii ke loan vien dat uau
chuan eiia cae nudc phat Uien Ke loan vien Viet
Nam ed 'thdi quen' lam ke loan dya vao nhiing
hudng dan cy tha bao gdm ea djnh khoan ka loan
dugc qui djnh bdi che do ke toan (Nguyen va
Richard, 2011, Nguyen va Tran, 2012) Day cung la
trd ngai cho vice van dung lAS/IFRS d Viet Nam vi
ddi hdi kc toan vian phai hieu rd ban chat eua nhung
qui djnh trong ehuan myc de van dyng xir ly eac tinh
hudng da d^ng trong thyc ta
Nhu vay, vdi nhirng dac diem vc kinh ta, chinh
trj, phap luat, tai chinh va nghe nghipp ke loan d
Viet Nam nhu phan tich d uan, cd the thay viec ap dyng lAS/IFRS vao Viet Nam gap nhieu khd khan hem la thuan lgi Do do, Viet Nam khdng tha su dung nguyan ban lAS/IFRS ma can phai xay dung mpt he Ihdng chuan myc ka loan vita phu hgp vdi lASTFRS vua thieh hgp vdi mdi Imdng Viet Nam
4 Kit luan va khuyin nghi giai phap
Dua Uen cac nghien cuu ve anh hudng cua he thdng kinh te, chinh Irj, phap luat, tai chinh vit nghe nghiep ke loan den muc dp van dung va each tiep can vdi lAS/IFRS, cung vdi phan tich cac yau Id nay trong mdi tmdng Viet Nam, cd tha ket luan viec van dyng lAS/IFRS vao Viet Nam se gap nhiau rao can ban lit thuan lgi Viec gia nhap WTO va mong mudn lang cudng hdi nhap vdi nan kinh ta tha gidi tao ra ddng lyc lit ben ngoai ddi hdi Viet Nam phai hoan thien he thdng ehuan muc ke loan cua minh theo hudng xieh lai gan vdi IAS IFRS Tuy nhien, Viat Nam la mdt nen kinh ta dang phat trien vdi nhung dac diem nhu sd huu nha nude van cdn chiam tl trgng cao, sir dung he thdng bg luat, he thdng tai ehinh ehu yau dya vao tin dyng ngi bg, chinh phu can thiep sau vao ITnh vyc ke toan, va nghc nghiep ke loan chua that sy phat trian Day chinh la nhiing trd ngai ddi vdi vice van dung lAS/IFRS d Viet Nam
Vdi mdi tmdng khdng thuan lgi cho viec ap dung lAS/IFRS, Viet Nam can phai cd sy ehuan bj ky ludng cho Id trinh hdi nhap vdi he thdng chuan muc
ka loan qude ta neu Viet Nam that sy mudn hdi nhap vdi nan kinh te the gidi Mdt mat, Viet Nam can khac phyc nhirng Ud ngai va mdi tmdng ddi vdi viec van dung lAS/IFRS d muc cd the, chang han nhu: can thiet lap mdt nan kinh te thj tmdng dich Ihue; tang cudng ban nira vai trd cua kinh te tu nhan; giam bdt sy can thiep eua Chinh phu vao qua trinh soan thao va ban hitnh ehuan myc ke toan, ddng thdi tang eudng vai trd cua VAA trong qua trinh nay; vit can chu trgng dan viee nang cao chit luong dito lao nghd ngbiep kl loan Mat khac, cin chpn each tiap can vdi lAS/lFRS phii hpp vdi diau kien ey the cua Viet Nam Tmdc mat Viet Nam ehi nan lya chpn va van dung nhihig van de ciia lAS/lFRS phil hgp vdi Viet Nam, nhiing van da cdn l^i thi dieu chinh tir lAS/IFRS hoac tu soan thao cho phil hgp vdi mdi tmdng Viet Nam Ddng thai vdi viec khae phue nhiing bat lgi cho vice ap dyng IAS IFRS, Viet Nam cd Ihl timg budc thay thi VAS
bdi nhiing lAS/lFRS phu hgp "3
Trang 5Ghi chii:
T r o n g bai v i l t nay, thuat ngir ' d o a n h n g h i e p n h a n u d e ' d u g c diing d e chi cac d o a n h n g h i e p 1 0 0 % vdn chu
sd hiru n h a n u d c va ciic doanh nghiep n h a n u d c n a m ti le ed p h a n chi p h d i
Tai lieu t h a m k h a o :
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Vietnam has favourable conditions for adopting l A S / I F R S ?
Abstract:
The paper reviews prior researches on inslitiiUonal factors, ie economics, politics, law system, finance sy.stem and accouniing profession affecting lAS/IFRS adoption in a country The paper analyses Vietnam 's institutional conditions lofind out favourable and unfavourable factors influencing lAS/lFRS adoption in Vietnam The results show that Vielnam is facing a lot of obstacles to lAS/lFRS adoption The implication
is that the Vietnamese government should carefully plan an approach to converging with lAS/lFRS
Thong tin tac gia:
* Phgm Hodi Huang, tien sT
• Nai cong tdc Tnrang Dgi hgc Kinh te Dgi hgc Dd Ndng
- Linh vuc nghien cuu chinh • ke lodn tdi chinh chudn mirc ke todn
- Mdt sd tgp chi tieu bieu md tdc gid da tirng ddng tdi cdng trinh nghien ciru: Tgp chi Ke todn Tap chi Khoa hgc vd Cdng nghe - Dgi hgc Dd Ndng
Dja chi email: hoaihuongkt@gmail.com