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

Dang Thu Ha (), Nguyen Thi Quynh Anh, Pham Thi Tu Anh and Pham Thanh Phuong
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Dang Thu Ha: Hanoi University of Industry
Nguyen Thi Quynh Anh: Hanoi University of Industry
Pham Thi Tu Anh: Hanoi University of Industry
Pham Thanh Phuong: Hanoi University of Industry

A chapter in Proceedings of the 4th International Conference on Research in Management and Technovation, 2024, pp 185-195 from Springer

Abstract: 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).

Keywords: Accounting harmonization; IAS/ IFRS; VAS (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-99-8472-5_18

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DOI: 10.1007/978-981-99-8472-5_18

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