ManuScript Details
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Paper Id:
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IJARW1574
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Title:
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FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 3 Issue 5 |
| Pages: |
4
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| Published On: |
1/13/2022 1:48:47 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Duong Thu Minh |
| Institute: |
Thai Nguyen University of Economics and Business Administration |
Co - Author Details
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Author Institute |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Accounting standards, small and medium enterprises, Vietnam. |
| Abstract: |
Accounting standards are a set of principles and basic requirements to guide accountants to perceive, record and reflect arising economic transactions. Accounting Standards create a unified system of attitudes for all accountants before the events subject to accounting. Through 5 issuances from 2001 to now, the Ministry of Finance has announced 26 accounting standards applicable to enterprises in general. The compliance and application of accounting standards plays a very important role in the accounting work and management activities of enterprises. However, the application of accounting standards to accounting work in small and medium enterprises still faces many difficulties due to subjective and objective factors. The article presents the factors affecting the application of accounting standards in small and medium enterprises so that enterprises have specific solutions suitable for each influencing factor in the process of application of accounting standards. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Duong Thu Minh, "FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM", International Journal Of All Research Writings,
vol. 3, no. 5, pp. 69-72, 2021.
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MLA
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Duong Thu Minh "FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM." International Journal Of All Research Writings,
vol 3, no. 5, 2021, pp. 69-72.
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APA
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Duong Thu Minh (2021). FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM. International Journal Of All Research Writings,
3(5), 69-72.
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FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM
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FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM
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