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Where do I get the data for my thesis?
Across the thesis, primary data are obtained from the author’s observations, survey results and an in-depth interview. In addition, secondary data are collected from books, accounting journals, articles, government publications, reliable newspapers and companies’ websites.
What's the difference between IAS and IFRS in Vietnam?
This thesis aims at comparing IAS/IFRS and Vietnamese Accounting Standards (VAS) in terms of accounting standards and qualitative characteristics between five Finnish entities’ and five Vietnamese firms’ financial statements. As Vietnam has been reluctant to adopt IAS/IFRS, advantages, disadvantages and challenges
Are there any disadvantages to IAS / IFRS adoption?
Some disadvantages discovered are expected to be addressed in short term. Several challenges are inevitable, specifically staff training. However, based on the survey result, the majority of respondents think that the advantages might exceed the disadvantages; leading to their support for IAS/IFRS adoption within the next five years.
Last Update: Oct 2021
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