Khả năng và định hướng áp dụng chuẩn mực báo cáo tài chính quốc tế cho doanh nghiệp nhỏ và vừa ở Việt Nam=The ability and orientation of adopting International Financial Reporting Standards for small and medium enterprises in Vietnam

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Tác giả: Thị Thanh Hải Trần, Văn Nhị Võ

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Khoa học Tài chính Kế toán, 2024

Mô tả vật lý: tr.48-54

Bộ sưu tập: Metadata

ID: 159265

Thêm vào giỏ

Nowadays, the adoption of International Financial Reporting Standards forsmall and medium enterprises (IFRS for SMEs) has become popular. Until the beginning of 2015, there have been 69 countries and territories that requested or allowed this adoption, and other 15 countries have been in the process of examination before using. There have been some studies on the adoption of IFRS for SMEs around the world as well as on factors that affect the adoption of IFRS for SMEs in each country. However, the majority of these studies come from foreign researchers. It is counted that there are several similar factors among some countries but there are still some specific ones. However, the level of impact of these factors is different depending on specific conditions of each country. Generally speaking, IFRS for SMEs has curently been paid much attention from many countries and has been adopted at different levels.Qua lược khảo các nghiên cứu cho thấy có một số nhân tố ảnh hưởng có tính chất chung, giống nhau ở nhiều quốc gia, bên cạnh đó cũng có những nhân tố có sự khác biệt tùy theo điều kiện cụ thể của quốc gia được nghiên cứu. Nhìn chung, doanh nghiệp nhỏ và viwaf hiện đang rất nhiều quốc gia quan tâm và đã, đang hoặc sẽ có định hướng đưa vào áp dụng theo nhiều mức độ khác nhau.

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