Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2013

This research supplies background of understanding concept of accounting harmonization. Some of key elements relating with this topic likely: the important of accounting harmonization, as well as advantages and disadvantages of accounting harmonization to global environment. The researcher provides difference level of accounting harmonization such as: international level, regional level, national level and specially focus on Vietnam. Firstly, the researcher tries to provide Vietnamese accounting reform through periods to see big changes from after unification to harmonization. Since that, the reader can understand about accounting account system in Vietnam have been changing through periods with Vietnamese accounting principle and standard. Secondly, the researcher give some point comparison between Vietnamese accounting standard and International accounting standard, the purpose istoevaluatetheadoptionofinternationalaccountingintoVietnamese accounting environment. In additional, researcher also supplies influence of international accounting standard on preparation and presentation financial statement in Vietnam, which to help reader can understand about changing on how preparation financial accordance with international standard. Finally, the researcherdesiresto examinethe awarenessofVietnameseaccountants and students (who have expertise in the field of accounting) with benefit as well as the limitation of harmonizing international accounting standard process in Vietnam.Thisresearchtriestoevaluatehowtheirattitudes,theirbehaviors, and theirneedsrelatingtoaccountingharmonization. In this research, the researcher uses methodology survey including questionnaire group, observation and interview. The survey questionnaire is designed following the form yes/no question or multiple-choice question. Questionnaire group relating to accounting standardization and accounting harmonization, group question about their awareness about the important of accounting harmonization, or reasons difficulties for harmonizing international accounting standard in Vietnam.. The recommendation were contained in chapter five of this research which include the researcher ‘comments with advice, solutions, which the purpose to give Vietnam accounting system can closer and easier in applying international accounting standard.