摘要：This research is conducted for evaluating the impact levels of determinants affecting the differences
of financial statements of FDI firms under Vietnamese Accounting (VA) and International
Accounting (IAS/IFRS). Data were collected by conducting survey of FDI firms and audit firms
for the period from 2015 to 2017. Based on the quantitative data, multiple regression was employed
for showing the influence levels of determinants on the variable of differences of financial reports.
The results show that seven determinants had positive relationships with the differences of financial
statements prepared by FDI under Vietnamese accounting and IAS/IFRS. Based on the findings,
some recommendations are given for reducing fee of conversion of financial statements from
Vietnamese accounting to international accounting, increasing the comparability of financial statements
and improving information quality of financial statements.
