ManuScript Details
|
Paper Id:
|
IJARW2584
|
|
Title:
|
ROADMAP FOR TRANSITION FROM VAS TO IFRS: CHALLENGES AND OPPORTUNITIES FOR VIETNAMESE ENTERPRISES
|
| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 6 Issue 11 |
| Pages: |
6
|
| Published On: |
5/8/2025 8:48:53 PM (MM/dd/yyyy) |
Main Author Details
|
Name:
|
Bach Thi Huyen |
| Institute: |
Thai Nguyen University of Economics and Business Administration, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Nguyen Thu Hang |
Thai Nguyen University of Economics and Business Administration, Vietnam |
| Nguyen Thi Minh Hang |
Thai Nguyen University of Economics and Business Administration, Vietnam |
Abstract
|
Research Area:
|
Accounting, Banking |
| KeyWord: |
VAS, IFRS, Challenges, Opportunities, Enterprises. |
| Abstract: |
The process of implementing Vietnamese Accounting Standards (VAS) has revealed certain inadequacies that must be addressed to align with International Financial Reporting Standards (IFRS) in order to accurately reflect economic transactions and the financial position of enterprises. The switch from VAS to IFRS presents numerous opportunities—such as improving the quality of financial reporting, enhancing access to international capital markets, and boosting competitiveness. However, it also poses significant challenges, particularly with respect to differences in accounting principles, human resources capabilities, information technology systems, and conversion costs. Therefore, an effective transition requires full identification of both opportunities and challenges, which serves as the crucial basis for Vietnamese enterprises to design an appropriate roadmap that ensures sustainable and efficacious development in the course of international accounting integration. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
|
IEEE
|
Bach Thi Huyen, Nguyen Thu Hang, Nguyen Thi Minh Hang, "ROADMAP FOR TRANSITION FROM VAS TO IFRS: CHALLENGES AND OPPORTUNITIES FOR VIETNAMESE ENTERPRISES", International Journal Of All Research Writings,
vol. 6, no. 11, pp. 188-193, 2025.
|
|
MLA
|
Bach Thi Huyen, Nguyen Thu Hang, Nguyen Thi Minh Hang "ROADMAP FOR TRANSITION FROM VAS TO IFRS: CHALLENGES AND OPPORTUNITIES FOR VIETNAMESE ENTERPRISES." International Journal Of All Research Writings,
vol 6, no. 11, 2025, pp. 188-193.
|
|
APA
|
Bach Thi Huyen, Nguyen Thu Hang, Nguyen Thi Minh Hang (2025). ROADMAP FOR TRANSITION FROM VAS TO IFRS: CHALLENGES AND OPPORTUNITIES FOR VIETNAMESE ENTERPRISES. International Journal Of All Research Writings,
6(11), 188-193.
|
ROADMAP FOR TRANSITION FROM VAS TO IFRS: CHALLENGES AND OPPORTUNITIES FOR VIETNAMESE ENTERPRISES
Number Of Downloads - 1
Last downloaded on 08/05/2025
ROADMAP FOR TRANSITION FROM VAS TO IFRS: CHALLENGES AND OPPORTUNITIES FOR VIETNAMESE ENTERPRISES
Search On Google
