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Erschienen in:
2024 | OriginalPaper | Buchkapitel
The Level of Harmony Between Vietnamese Accounting Standards and International Accounting Standards Regarding Fixed Assets
verfasst von : Dang Thu Ha, Nguyen Thi Quynh Anh, Pham Thi Tu Anh, Pham Thanh Phuong
Erschienen in: Proceedings of the 4th International Conference on Research in Management and Technovation
Verlag: 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).