Quality Assurance for Implementing International Financial Reporting Standard (IFRS) in Vietnam and Some RecommendationsJournal: International Research Journal of Advanced Engineering and Science (IRJAES) (Vol.3, No. 2)
Publication Date: 2018-05-13
Authors : Dao Thi Dai Trang;
Page : 185-188
Keywords : Capital flow; IFRS; financial information; quality assurance;
In the context of the economy is in the process of deep integration with the region and the world, to improve the business environment, sustainable development, support the stock market, protect investors and Attract foreign investors, the Government has required to improve the transparency of financial information. On the other hand, in order to access capital flows in the international market, listing companies in foreign markets, Quality Assurance for implementing IFRS is increasingly urgent and indispensable for corporations, public companies. This paper assesses the achievements and shortcomings in the Vietnamese accounting system and points out the urgency of implementing the International Financial Reporting Standards (IFRS). It proposes some related proposals.
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