A Look at Accounting and Business Matters in Belgium, Brazil and Vietnam

Internal Auditing, 29(2) (March-April, 2014): 33-38

17 Pages Posted: 4 Oct 2017

See all articles by Murphy Smith

Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

Heather Anderson

Murray State University

Nhi Le

Murray State University

Casey Reineking

Murray State University

Abstract

The activities of internal auditors, management accountants, and other business professionals are increasingly affected by the globalization of business. Internal auditors and management accountants have to understand accounting and business developments in places where their companies carry out operations. In the U.S., financial reporting is based on U.S. generally accepted accounting principles (GAAP), but in other countries, other accounting standards apply. This article examines developments in Belgium, Brazil and Vietnam, representing the continents of Europe, South America, and Asia. A summary of accounting and business matters is presented, along with a brief history of each country. This information will be meaningful to internal auditors, management accountants, and others involved in business in these areas.

Keywords: international accounting, IFRS, Vietnam, Belgium, Brazil

JEL Classification: F1, F3

Suggested Citation

Smith, Murphy and Anderson, Heather and Le, Nhi and Reineking, Casey, A Look at Accounting and Business Matters in Belgium, Brazil and Vietnam. Internal Auditing, 29(2) (March-April, 2014): 33-38. Available at SSRN: https://ssrn.com/abstract=3047394

Murphy Smith (Contact Author)

Texas A&M University-Corpus Christi-Department of Accounting ( email )

6300 Ocean Dr
Corpus Christi, TX 78412
United States

Heather Anderson

Murray State University ( email )

Murray, KY 42071-0009
United States

Nhi Le

Murray State University ( email )

Murray, KY 42071-0009
United States

Casey Reineking

Murray State University ( email )

Murray, KY 42071-0009
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
12
Abstract Views
426
PlumX Metrics
!

Under construction: SSRN citations while be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information