Thực trạng doanh nghiệp Việt Nam trước giai đoạn tự nguyện áp dụng IFRS và một số hàm ý

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Tác giả: Việt Lê

Ngôn ngữ: Vie

Ký hiệu phân loại: 650 Management and auxiliary services

Thông tin xuất bản: Tạp chí Khoa học - Đại học Đồng Nai, 2022

Mô tả vật lý: 28-35

Bộ sưu tập: Metadata

ID: 406383

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Trước bối cảnh kinh tế toàn cầu ngày càng hội nhập sâu và rộng, việc áp dụng Chuẩn mực báo cáo tài chính quốc tế IFRS để lập và trình bày báo cáo tài chính là điều hết sức cần thiết nhằm tăng thêm tính so sánh của thông tin tài chính, từ đó việc ra quyết định của người sử dụng báo cáo tài chính được tốt hơn. Tuy nhiên, thực tiễn trên thế giới cho thấy việc áp dụng IFRS cũng đối mặt với rất nhiều khó khăn vì sự khác biệt hệ thống kế toán giữa các quốc gia, hoặc khác biệt về văn hóa, môi trường pháp lý, điều kiện phát triển của các nước. Việc áp dụng IFRS tự nguyện trong giai đoạn 2022-2025 mà Bộ Tài chính vạch ra để khuyến khích áp dụng cũng là một thách thức không nhỏ đối với các doanh nghiệp trong nước. Chính vì vậy, bài viết này đề cập các yếu tố tác động đến việc tự nguyện áp dụng IFRS và thực trạng áp dụng tại Việt Nam trong thời gian qua, từ đó đề xuất một số hàm ý quản trị nhằm áp dụng IFRS tự nguyện một cách hiệu quả tại Việt Nam trong giai đoạn sắp tới., Tóm tắt tiếng anh, In the context of global economic integration increasingly deeply and widely, the application of International Financial Reporting Standards (IFRS) to the preparation and presentation of financial statements is essential to increase the comparability of the financial information, thereby leading to better decision-making by users of financial statements. However, practice in the world shows that the application of IFRS also faces many difficulties because of differences in accounting systems between countries, or differences in culture, legal system, or development of countries. The voluntary application of IFRS in the period 2022-2025 outlined by the Ministry of Finance of Vietnam to encourage its application is also a significant challenge for domestic enterprises. Therefore, this article discusses the factors affecting the voluntary application of IFRS and the current status of application in Vietnam in recent years, and thereby proposes some governance implications for applying IFRS effectively in Vietnam in the coming period.

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