A comparative study of Vietnamese and international accounting standards
This thesis investigates de jure convergence of Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS/IFRS) and de facto (actual company reporting practice) compliance with VAS and IAS/IFRS using a sample of 200 Vietnamese listed companies’ 2010 annual financial reports....
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| Format: | Thesis |
| Language: | English |
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Curtin University
2012
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| Online Access: | http://hdl.handle.net/20.500.11937/1996 |