Xu hướng hòa hợp trong nghề nghiệp kế toán trên thế giới

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Tác giả: Thị Bình Nguyễn, Thị Thanh Mai Nguyễn, Thị Anh Đào Phan

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2018

Mô tả vật lý: tr.18-25

Bộ sưu tập: Metadata

ID: 333501

Thêm vào giỏ Liên kết toàn văn

Quá trình toàn cầu hoá diễn ra ngày càng sâu rộng đã đặt ra nhiều yêu cầu mới, trong đó có những vấn đề liên quan đến việc cung cấp thông tin báo cáo tài chính (BCTC) của các doanh nghiệp ở các quốc gia khác nhau. Làm thế nào để gia tăng niềm tin của nhà đầu tư quốc tế khi sử dụng BCTC của những công ty trên các thị trường vốn khác nhau? Làm sao để giảm thiểu những chi phí và thời gian chuyển đ ổi BCTC được lập theo những cơ sở kế toán khác nhau nhằm so sánh được? Việc hợp nhất BCTC theo chuẩn mực của công ty mẹ và các công ty con ở các nước khác với công ty mẹ và áp dụng chuẩn mực kế toán khác?... luôn là những câu hỏi đặt ra cho các quốc gia tham gia vào quá trình hội nhập. Từ đó, một số quốc gia không chỉ cải cách khá toàn diện hệ thống kế toán để nhằm hoà hợp với quốc tế, màcòn đặt ra mục tiêu hội tụ với chuẩn mực kế toán quốc tế. Thực tế kế toán cho thấy hầu hết các quốc gia trên thế giới đều tích cực hội nhập nhưng mỗi quốc gia có những bước đi, cách thức và tốc độ hội nhập khác nhau. Bài viết tập trung nghiên cứu về sự đa dạng trong kế toán trên thế giới đã đặt ra yêu cầu hòa hợp cũng như sự nỗ lực hòa hợp, hội tụ kế toán trên thế giới ởmột số khu vực cũng như ở Việt Nam.The journey to have a common set of international accounting standards started long ago which give it a professional shape and essence. For this goal, accounting regulation all over the world feel the necessity to shorten the gap among different streams of accounting practices through harmonization. There have been some urgent questions: How to increase the confidence of international investors when using financial statements of companies in different capital markets? How to minimize the costs and timing of financial reporting prepared in accordance with different GAAP? How to consolidate financial statements of subsidaries in other countries according to the standards of parent companies? Therefore, some countries have not only reformed their accounting system to harmonize with international standards, but have also set a goal of convergence with international accounting standards. In fact, most countries have actively integrating to international standards but each nation has different steps and strategy of integration. The paper focuses firstly on the diversity of accounting in the world, then the requirements for harmony as well as the concerted efforts to converge accounting in the world as well as in Vietnam will be analyzed.

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