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An Empirical Research on Factors Affecting the Liquidity of Listed Construction and Materials Firms: Evaluation from Quantile Regression Model Read chapter Read first chapter

2024 | OriginalPaper | Chapter

The Level of Harmony Between Vietnamese Accounting Standards and International Accounting Standards Regarding Fixed Assets

Authors : Dang Thu Ha, Nguyen Thi Quynh Anh, Pham Thi Tu Anh, Pham Thanh Phuong

Published in: Proceedings of the 4th International Conference on Research in Management and Technovation

Publisher: Springer Nature Singapore

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Abstract

This article studies the harmonization level between Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS) on fixed assets. Specifically, study the pairs of standards: VAS3 - IAS16; VAS4—IAS38. The authors used qualitative and quantitative research methods to quantify the research results. The research results have shown the harmonization of VAS and IAS on fixed assets through measurement index (M-DJCS), disclosure index (D-DJCS) and the composite index (O-DJCS). Specifically, the results of measuring these three indicators for two pairs of research standards are as follows: VAS3- IAS16 (42,07/75,25/43,79); VAS4- IAS38 (58,88/36,27/56,90).

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Metadata
Title
The Level of Harmony Between Vietnamese Accounting Standards and International Accounting Standards Regarding Fixed Assets
Authors
Dang Thu Ha
Nguyen Thi Quynh Anh
Pham Thi Tu Anh
Pham Thanh Phuong
Copyright Year
2024
Publisher
Springer Nature Singapore
Book
Proceedings of the 4th International Conference on Research in Management and Technovation

Print ISBN: 978-981-9984-71-8

Electronic ISBN: 978-981-9984-72-5

Copyright Year: 2024

DOI
https://doi.org/10.1007/978-981-99-8472-5_18

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