摘要：Since 2001, the International Accounting Standards Board has issued a set of accounting principles with the name International Financial Reporting Standards (IFRS). Along with the adoption of IFRS in many countries around the world, Vietnam is preparing a roadmap for the implementation of IFRS by 2022. This study was conducted by surveying 119 directors and corporate accountants for the reasons: (1) to collect their opinions about the roadmap and the scope of IFRS implementation; (2) to investigate the benefits to companies, investors, policy makers and government agencies; and (3) to assess the challenges of IFRS implementation. The results show that IFRS implementation increases the comparability and quality of financial information, reduces investment risks, increases market efficiency and attracts foreign direct investment. However, organizations face many difficulties to adopt IFRS as cost, human resources, legal and market issues. Analysis and comparison with the Sample Test show that there is no difference in assessing benefits and challenges by qualifications, gender, position, region nor firm size. ANOVA analysis showed that there is a difference in the benefits for policy makers by age, and for investors by type of business. This study also suggests implications in policies for the implementation of IFRS in Vietnam.
关键词：Accounting in Vietnam; Adopting IFRS; Benefits; Difficulties; IFRS
