Nguyễn, Thị Phương Thảo
Impact of globalization on international accounting harmonization : a case of Vietnam : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / Nguyễn Thị Phương Thảo ; Nghd. : Lê Văn Liên - Hà Nội : KQT, 2010 - 103 tr. + 1 CD-ROM
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010
This study provides the framework for understanding the concept of accounting harmonization. Some of key elements relating to this concept such as: the importance of accounting harmonization in global economy, the actor of issuance IAS, the advantages and disadvantages of accounting harmonization, the different levels of accounting harmonization are clarified. This study also tries to evaluate the infrastructure of accounting system in Vietnam response to international accounting. First of this action, the researcher evaluate the role of MOF in its efforts for making harmonization process. This is shown by establishment of Vietnamese accounting standards. Secondly, the researcher tries to compare some typical Vietnamese Accounting Standards and International Accounting Standards. The purpose of comparison is to evaluate the adoption of international accounting into Vietnamese accounting environment. Furthermore, the researcher desires to examine the awareness of Vietnamese accountants (including different levels) toward accounting harmonization. This research tries to evaluate how their attitudes, their behaviors, and their needs relating to accounting harmonization. Finally, this study tries to evaluate actual applications and accounting treatments in some companies (different types and sizes of companies) in accordance with accounting harmonization. This is because once we understand and evaluate the actual picture of accounting harmonization process in Vietnam, we can learn from the experience. This is helpful for future research or strategic plans. From the results obtained through questionnaires, the term of accounting harmonization is not new in Vietnam, and Vietnam is completing its harmonization process step by step. However, awareness of Vietnamese about this term is different from each other, and the differences between actual applications in some companies. Thus, several recommendations and scopes for future research might be developed by the researcher. However, because of limitation, this study only covers some typical items of this topic.
K4A Kế toán Khóa luận chương trình HELP Quản trị kinh doanh
657
Impact of globalization on international accounting harmonization : a case of Vietnam : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / Nguyễn Thị Phương Thảo ; Nghd. : Lê Văn Liên - Hà Nội : KQT, 2010 - 103 tr. + 1 CD-ROM
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010
This study provides the framework for understanding the concept of accounting harmonization. Some of key elements relating to this concept such as: the importance of accounting harmonization in global economy, the actor of issuance IAS, the advantages and disadvantages of accounting harmonization, the different levels of accounting harmonization are clarified. This study also tries to evaluate the infrastructure of accounting system in Vietnam response to international accounting. First of this action, the researcher evaluate the role of MOF in its efforts for making harmonization process. This is shown by establishment of Vietnamese accounting standards. Secondly, the researcher tries to compare some typical Vietnamese Accounting Standards and International Accounting Standards. The purpose of comparison is to evaluate the adoption of international accounting into Vietnamese accounting environment. Furthermore, the researcher desires to examine the awareness of Vietnamese accountants (including different levels) toward accounting harmonization. This research tries to evaluate how their attitudes, their behaviors, and their needs relating to accounting harmonization. Finally, this study tries to evaluate actual applications and accounting treatments in some companies (different types and sizes of companies) in accordance with accounting harmonization. This is because once we understand and evaluate the actual picture of accounting harmonization process in Vietnam, we can learn from the experience. This is helpful for future research or strategic plans. From the results obtained through questionnaires, the term of accounting harmonization is not new in Vietnam, and Vietnam is completing its harmonization process step by step. However, awareness of Vietnamese about this term is different from each other, and the differences between actual applications in some companies. Thus, several recommendations and scopes for future research might be developed by the researcher. However, because of limitation, this study only covers some typical items of this topic.
K4A Kế toán Khóa luận chương trình HELP Quản trị kinh doanh
657
