Journal of Economic Development
No. 205 , September 2011, Page 08-12


Integrating International Accounting Standards Into Financial Statements Of Vietnam's Joint-Stock Companies Prepared For Listing On Foreign Stock Markets
HÀ XUÂN THẠCH & Nguyễn Ngọc Hiệp

DOI:
Abstract
This paper investigates primary differences between Vietnam's accounting standards (VAS) and international accounting standards (IAS) as well as international financial reporting standards (IFRS), thereby introducing some solutions to collaboration between the government agencies and listed joint-stock companies (JSC) in an effort to apply IAS to the making of financial statements for Vietnam's JSC before their listing on foreign stock exchanges.

Keywords
Accounting Standards; Financial Statement; Differences; Stock Exchange; IFRS; IAS; VAS.
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