The general objective of this thesis is to develop a framework for transition of financial statements from Vietnamese Accounting Standard (VAS) to Intrenational Financial Reporting Standard (IFRS) for Vietnamese companies. It is necessary to identify and measure factors that affect in transition of IFRS financial statements in the conditions of economic, political, cultural and social of Vietnam. | Summary of PhD thesis: Transition of financial statements from Vietnamese accounting standard to international financial reporting standard - Experiental study for Vietnamese companies
