Hoàn thiện cơ sở pháp lý về kế toán giá trị hợp lý của việt nam theo chuẩn mực quốc tế

• Tác giả: Hồng Hạnh Trịnh
• Ngôn ngữ: vie
• Ký hiệu phân loại: 650 Management and auxiliary services
• Thông tin xuất bản: Tạp chí công thương, 2018
• Mô tả vật lý: 390-395
• Bộ sưu tập: Metadata
• ID: 578091

Tóm tắt

Fair value is gradually asserting the advantages of valuation. The use of fair value is supported by IASB and FASB and is preparing important bases for wide adoption in countries. The process of international integration in economics and accounting has created significant pressure on the study and use of fair value in Vietnam's accounting system. However, the progress towards using fair value as a key basis for valuation in accounting needs a reasonable roadmap and appropriate solutions to be implemented synchronously and effectively in each specific period. One of the important solutions is to complete the legal basis for accounting of Vietnam's fair value according to international standards. The paper aims to assess Vietnam's legal basis for accounting of fair value compared to international standards, thereby offering solutions to complete the legal basis for accounting fair value in the near future.