FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM

Paper Id:	IJARW1574
Title:	FACTORS AFFECTING THE APPLICATION OF ACCOUNTING STANDARDS IN SMALL AND MEDIUM ENTERPRISE IN VIETNAM
Published in:	International Journal Of All Research Writings
Publisher:	IJARW
ISSN:	2582-1008
Volume / Issue:	Volume 3 Issue 5
Pages:	4
Published On:	1/13/2022 1:48:47 AM (MM/dd/yyyy)

Name:	Duong Thu Minh
Institute:	Thai Nguyen University of Economics and Business Administration

Author Name	Author Institute

Research Area:	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.

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IEEE	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.
MLA	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.
APA	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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Manuscript
GREEN ACCOUNTING IN VIETNAM: OPPORTUNITIES AND CHALLENGES IN THE PROCESS OF INTERNATIONAL INTEGRATION
APPLICATION OF ACCOUNTING SOFTWARE IN SMALL AND MEDIUM ENTERPRISES: BENEFITS AND CHALLENGES
TRENDS IN THE DEVELOPMENT OF INTERNAL AUDITING IN THE MODERN BUSINESS ENVIRONMENT
THE IMPACT OF BLOCKCHAIN TECHNOLOGY ON THE ACCOUNTING INDUSTRY

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Indian National Centre, India National Science Library, NISCAIR

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