- 142 - In fact, before the IFRS 13 was issued, fair value had been prescribed by the IASB to be used at different levels and in different ways in each specific standard. Up to now, there are still many debates surrounding the use of fair value (the most debated issues are the reliability and ...
Stress. Despite being affected by adverse impacts due to fluctuations in the business environment, with the outstanding efforts of the staff of the entire system, BIDV has transformed into a joint stock model. In terms of total assets, it has surpassed the 400,000 billion VND mark. Total assets at ...
13(2), 89–119. [123] Lonergan, W. (2003). The emasculation of accounting standard setting in Australia. JASSA , (3), 6. [124] Lopes, PT, & Rodrigues, LL (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The ...
Suitable. Enterprises with a high proportion are enterprises related to the purchase, sale, production and consumption of important products of long-term agricultural crops with high economic value such as rubber, coffee, pepper, cashew, etc. - Based on objective reality, in Vietnam there are no ...
Enterprises in Vietnam are preparing a roadmap to apply international accounting standards in the coming time. The research results show 6 factors affecting the application of accounting standards in small and medium enterprises in Gia Lai province. The thesis also reveals the order of the impact ...
