期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：2
页码：1-16
语种：English
出版社：The DreamCatchers Group, LLC
摘要：From the last decades of the twentieth century to the present, under the influence of globalization, the process of accounting harmonization and convergence in countries around the world has taken place more and more strongly. Also following this trend, in 1999, Vietnam started to study and prepare accounting standards based on two fundermental principles: (i) based on international accounting standards and (ii) suitable for the development conditions of the Vietnamese economy, Vietnam's legal system, qualifications and experiences in accounting and auditing. By the end of 2005, 26 VASes (Vietnamese Accouting Standard) were issued. However, since being formally adopted so far, although the content has had certain backwardnesses compared to IFRS (International Financial Reporting Standard), the VAS has not been amended and supplemented yet. Especially, the accounting standards related to business harmonization and financial statement preparation are guided by accounting standards and the following guiding circulars: the Circular No. 161/2007/TT-BTC dated 31 December, 2007, including the Guidelines for Implementation of Accounting Standard No. 11-Business harmonization and Accounting Standard No. 25-Consolidated Financial Statement and Accounting for Investments in Subsidiaries. Recently, December 22, 2014, the Ministry of Finance of Vietnam has issued the Circular No. 202 promulgating the accounting regime related to the business harmonization accounting and consolidated financial statement preparation..
