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Research on accounting for impairment of assets for fixed assets according to international accounting standards and how some countries apply IAS 36, some proposes for Vietnam to integrate international economy and create favorable condition for FDI enterprises

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Accounting for impairment of assets for fixed assets has not been developed and applied in Vietnamese accounting. This is one of the accounting contents that play an important role in ensuring the accuracy and reliability of published information about fixed assets in the financial statements. This indirectly affects the process of international accounting convergence and international economic integration. |

TÀI LIỆU LIÊN QUAN

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Lecture Accounting and auditing research: Tools and strategies - Chapter 10: Forensic accounting research

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