Differences of Financial Statement Presentation of FDI Firms under Vietnamese Accounting and International Accounting

American Based Research Journal, Vol. 6 Issue 12, December 2017

11 Pages Posted: 9 May 2020

See all articles by Thuy-Dzung Do

Thuy-Dzung Do

Vuong & Associates (Hanoi)

Lan Thi Ngoc Nguyen

Congdoan University

Date Written: December 01, 2017

Abstract

this study is conducted to investigate the differences of financial statement presentation of FDI firms under Vietnamese Accounting and International Accounting (IAS/IFRS). Data were collected by conducting survey of FDI firms, independent audit firms from 2015 to 2017. Descriptive analysis and T-test have been employed for measuring the differences among items presentation of financial statements under Vietnamese accounting and international accounting. The result shows that there is a significant difference of presentation in the financial statements of FDI firms under Vietnamese accounting and international accounting. Based on the results, some suggestions have been given for reducing the gap between Vietnamese accounting and international accounting, including financial statements.

Keywords: Vietnamese Accounting, International Accounting, Financial statements

Suggested Citation

Do, Thuy-Dzung and Nguyen, Lan Thi Ngoc, Differences of Financial Statement Presentation of FDI Firms under Vietnamese Accounting and International Accounting (December 01, 2017). American Based Research Journal, Vol. 6 Issue 12, December 2017, Available at SSRN: https://ssrn.com/abstract=3576574

Thuy-Dzung Do (Contact Author)

Vuong & Associates (Hanoi) ( email )

3/161 Thinh Quang
Dong Da District
Hanoi, 100000
Vietnam

Lan Thi Ngoc Nguyen

Congdoan University

Hanoi
Vietnam

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