A comparative study of Vietnamese and international accounting standards

QR Code

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....

Full description

Bibliographic Details
Main Author:	Pham, Hoai Huong
Format:	Thesis
Language:	English
Published:	Curtin University 2012
Online Access:	http://hdl.handle.net/20.500.11937/1996

Similar Items

Conversion of International Accounting Standards: Taking Indian Accounting Standards into Consideration
by: TULSYAN, PRATEEK
Published: (2010)

Comparative biometry and morphometry of stomach and intestines of muong indigenous and vietnamese wild pigs
by: Pham, Hong Trang
Published: (2012)

International Accounting Standard Setting and U.S. Exceptionalism
by: De Lange, Paul, et al.
Published: (2006)

An empirical study on cost efficiency and loan loss provisioning behavior in Vietnamese banks
by: Pham, Tri Trung
Published: (2020)

An empirical study on cost efficiency and loan loss provisioning behavior in Vietnamese banks
by: Tri Trung, Pham
Published: (2020)

Codeswitching by tertiary level teachers of business English: A Vietnamese perspective
by: Pham, Hoa Thi Ngog
Published: (2015)

Language and ideology in english and vietnamese business hard news reporting - a comparative study
by: Vo, Duc Duy
Published: (2013)

Between international financial reporting standards (IFRSS) and financial accounting standards (FASS): the debate continues
by: Mohd Hussan, Subithabhanu, et al.
Published: (2016)

A contrastive analysis of rhetorical structures of English and Vietnamese linguistic research articles
by: Hong, Nguyen Bich, et al.
Published: (2024)

A study of efficiency in the Vietnamese banking sector
by: Nguyen, Ha Thu
Published: (2009)

Determinants of foreign direct investment in Africa: the role of international accounting standards
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2021)

The impact of social media influencers on Vietnamese consumer’s purchase intention in the online travel area
by: Pham, Thanh Hai
Published: (2018)

Language learning strategies of Vietnamese EFL students and their correlation with learning experience and language anxiety.
by: Pham, Thu Thao
Published: (2017)

A STUDY OF RELATIONSHIP MARKETING IN THE VIETNAMESE BANKING SECTOR
by: Nguyen, Thi Thu Hien
Published: (2006)

Habitual Tea Consumption Reduces Prostate Cancer Risk in Vietnamese Men: a Case-Control Study
by: Hoang, V., et al.
Published: (2016)

Applying flipgrid-based portfolio to improve Vietnamese EFL high school students’ speaking scores
by: Hanh, Le Thi Tuyet, et al.
Published: (2021)

The accounting treatment of cryptocurrencies: the perspective of current accounting standards
by: Sori, Zulkarnain Muhamad, et al.
Published: (2024)

Perceived benefits and challenges of convergence to international financial reporting standards among Malaysian accountants.
by: Yaacob, Abu Sofian
Published: (2012)

Lobbying Activity on International Accounting Standard: An examination of lobbying behaviour on macro hedging treatment
by: Yu, Xiang
Published: (2006)

Soyfood and isoflavone intake and risk of type 2 diabetes in Vietnamese adults.
by: Nguyen, C., et al.
Published: (2017)

Accounting Standards and Capital Market Development
by: Hossain, Mahmud, et al.
Published: (2012)

Academic standards and challenges for accounting educators
by: Hancock, P., et al.
Published: (2010)

A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but…
by: Salleh, Arfah, et al.
Published: (2012)

A Scientific Worldview Of Accounting Ethics And Governance Education: The Right Footing Of International Education Standard 4, But...
by: Salleh, Arfah, et al.
Published: (2012)

Corporate communication for Vietnamese listed firms
by: Scully, Glennda, et al.
Published: (2011)

International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
by: Alhammad, Abdullah Hammad, et al.
Published: (2020)

International accounting standards: What is convergence and whether there is any likelihood of convergence between the EU and the US?
by: Khankishiyev, Vusal
Published: (2016)

Trade Diversion as Firm Adjustment to Trade Policy: Evidence from EU Anti-dumping Duties on Vietnamese Footwear
by: Nguyen, T., et al.
Published: (2017)

BRAND EXPERIENCE FOR LUXURY CARS: A CASE STUDY OF VIETNAMESE CONSUMERS
by: TRAN, HANH UYEN DAM
Published: (2012)

Habitual tea drinking associated with a lower risk of type 2 diabetes in Vietnamese adults
by: Nguyen, C., et al.
Published: (2018)

A Zakat Accounting Standard (ZAS) for Malaysian companies
by: Abu Bakar, Nur Barizah
Published: (2007)

Impact of Adoption of International Financial Reporting Standards and Financial Crisis on Accounting Quality of Australian Listed Companies
by: Alappatt, Thomas Mathew
Published: (2020)

Objectively measured physical activity of Vietnamese adults with type 2 diabetes: Opportunities to intervene
by: Jancey, Jonine, et al.
Published: (2019)

Determinants of voluntary disclosure for Vietnamese listed firms
by: Vu, Kelly Bao Anh Huynh
Published: (2012)

Vietnamese students learning the semantics of English prepositions
by: Hung, Bui Phu
Published: (2017)

Knowledge Creation And Green Entrepreneurship: A Study Of Two Vietnamese Green Firms
by: Thang, Nguyen Ngoc, et al.
Published: (2013)

Developing learner autonomy in Vietnamese students studying on an Academic English program.
by: Harrold, Peter
Published: (2015)

Standards-the international picture : halal standards accreditation mechanism.
by: Kayadibi, Saim
Published: (2012)

The Absent Father: a Vietnamese folktale and its French shadows
by: Aveling, Harry
Published: (2017)

The Prospects for Vietnamese Academic Library Consortia: Results of a Survey
by: Hoang, T., et al.
Published: (2017)