The Ability and Orientation of Implementing International Financial Reporting Standards in Vietnam

• Autorzy: Nguyen Duc Phong , Anita Tangl

Warianty tytułu

Zdolność i orientacja wdrażania międzynarodowych standardów sprawozdawczości finansowej w Wietnamie

• Języki publikacji: EN

Abstrakty

EN

The International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) have been rapidly adopted in the world. Furthermore, the rapid growth of the Vietnamese economy in recent years has led to the necessity to apply IFRS to harmonize with international accounting and the globalization trend of the world economy. Adopting IFRS to prepare and present financial statements has provided many benefits but also poses certain challenges, therefore, Vietnam must have an appropriate and timely orientation plan to apply IFRS. The purpose of this article is to outline the benefits, challenges, and conditions for the countries having adopted IFRS. Based on the specific situation, characteristics and conditions of the Vietnamese economy, this article also proposes reasonable directions for applying IFRS in Vietnam.(original abstract)

Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF) wydane przez Radę Międzynarodowych Standardów Rachunkowości (RMSR) zostały szybko przyjęte na świecie. Ponadto dynamiczny wzrost wietnamskiej gospodarki w ostatnich latach doprowadził do konieczności zastosowania MSSF w celu harmonizacji z międzynarodową księgowością i trendem globalizacji gospodarki światowej. Przyjęcie MSSF przy sporządzaniu i prezentowaniu sprawozdań finansowych przynosi wiele korzyści, ale także napotyka pewne wyzwania, dlatego Wietnam musi mieć odpowiedni i terminowy plan orientacyjny, aby zastosować MSSF. Celem niniejszego artykułu jest przedstawienie korzyści, wyzwań i warunków dla krajów, które przyjęły MSSF. W oparciu o specyficzną sytuację, charakterystykę i warunki gospodarki wietnamskiej w publikacji zaproponowano również rozsądne wskazówki dotyczące stosowania MSSF w Wietnamie.(abstrakt oryginalny)

Słowa kluczowe

EN

International Accounting Standards (IAS); International Financial Reporting Standard

PL

Międzynarodowe Standardy Rachunkowości (MSR); Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF)

• Czasopismo: Zeszyty Naukowe Politechniki Częstochowskiej. Zarządzanie
• Rocznik: 2019
• Numer: nr 35
• Strony: 108--116

Twórcy

autor

Nguyen Duc Phong

• Szent István University

autor

Anita Tangl

• Szent István University

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Identyfikatory

DOI

10.17512/znpcz.2019.10.09