| 000 -LEADER |
|---|
| fixed length control field |
03210nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU150137681 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200924215550.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
131031s2010 vm |||||||||||||||||vie|| |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ISVNU |
| Language of cataloging |
vie |
| Transcribing agency |
ISVNU |
| Description conventions |
aaacr2 |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
vie |
| 044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
|---|
| MARC country code |
vm |
| 082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
23 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
NG-T 2010 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nguyễn, Thị Phương Thảo |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Impact of globalization on international accounting harmonization : a case of Vietnam : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Nguyễn Thị Phương Thảo ; Nghd. : Lê Văn Liên |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hà Nội : |
| Name of publisher, distributor, etc. |
KQT, |
| Date of publication, distribution, etc. |
2010 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
103 tr. + |
| Accompanying material |
1 CD-ROM |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
K4A |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Kế toán |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Khóa luận chương trình HELP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Quản trị kinh doanh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lê, Văn Liên, |
| Relator term |
người hướng dẫn |
| 912 ## - |
|---|
| -- |
Nguyễn Thị Dung |
| 913 ## - |
|---|
| -- |
Khoa Quốc tế 01 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Khóa luận |
