Chuẩn mực kế toán quốc tế (ias) và chuẩn mực báo cáo tài chính quốc tế (ifrs) kinh nghiệm xây dựng cho việt nam

• Tác giả: Như Tuyền Lê, Mạnh Chiến Vũ
• Ngôn ngữ: vie
• Ký hiệu phân loại: 641.59597 Cooking
• Thông tin xuất bản: TC Khoa học Thương mại, 2014
• Mô tả vật lý: 34-40
• Bộ sưu tập: Metadata
• ID: 556854

Tóm tắt

The establishment of international accounting criteria and the construction of accounting standards have been implemented in developed economies since 1970s. Although International Accounting Standards (IAS) and International Finance Report Standards (IFRS) have been widely applied in many countries worldwide, the awareness of their history and ratures always represents a matter of special attention when a nation considers building up its own standards. The article generalizes the establishment history of lAS/IFRS, introduces the features of lAS/IFRS in comparison with the accounting systems of some developed countries in an attempt to contribute a new angle to the establishment of accounting standards in Vietnam.