政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140252

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 111300/142217 (78%)
Visitors : 48216189 Online Users : 656

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer

政大機構典藏 > 外國語文學院 > 東南亞語言與文化學士學位學程 > 期刊論文 > Item 140.119/140252

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/140252

Title:	The Prospects of Appling The International Financial Reporting Standards In Vietnam – An Empirical Study of Accounting Professionals
Authors:	潘氏清 Phan, Thi-Thanh Lin, Wen-Hsiang;Su, Shu-Hui
Contributors:	東南亞語言與文化學士學位學程
Keywords:	Convergence to IFRSs;International Financial Reporting Standards (IFRSs);Vietnamese Accounting Standards (VASs)
Date:	2014-07
Issue Date:	2022-06-06 15:22:09 (UTC+8)
Abstract:	The purpose of this study is to investigate the implications of applying International Financial Reporting Standards (IFRSs) in Vietnam. A survey was conducted to identify issues of applying IFRSs in Vietnam. The results indicate that: (1) the information of IFRSs in Vietnam is not really adequate and not diversified enough, (2) a large percent of respondents tend to agree with the benefits of applying IFRSs, such as better comparability with other businesses, lower cost of capital, and less reporting transform cost, (3) the lack of knowledge and the complexity of IFRSs and the training of accounting staffs are important challenges in applying IFRSs, and (4) a large majority of respondents believe that convergence to IFRSs is consistent with the conditions of Vietnam and the best time to introduce convergence to IFRSs is the period 2015 to 2016.
Relation:	International Journal of Organizational Innovation, 7(1), 105-113
Data Type:	article
Appears in Collections:	[東南亞語言與文化學士學位學程] 期刊論文

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML2	274	View/Open

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

Loading...