This article mentionted all the international accounting standards, in order to orient the contents should be added, modified in the accounting standards which was issued and issue new accounting standards to meet with international accounting standards and in accordance with the conditions of Vietnam, including accounting standards on government grants and gives out information of government grants and at the same time, do the analyze the current regulations of Vietnam accounting system of government grants so that this article can provide recommendations for the guidance, specific additional accounting of subsidies government to meet the international accounting standards. |
