Ấn phẩm:
Disadvantages and Motivation of Consolidated Financial Statements Preparation in Vietnam. Vol. 10, No. 3 [Tài nguyên điện tử]
Đang tải...
Xem mô tả
0
Xem & Tải
0
Tóm tắt
This study is conducted for investigating disadvantages and motivations of consolidated financial statements (CFSs) with illustration of Vietnamese economic groups. As the requirements of international integration process, the international accounting harmonization contributes to do better the financial information presentation, but how to harmonize successfully is question is not easy to be answered. Data were collected from 15 economic groups in order to have primary data. Then, assumed two key hypotheses to attest the conclusions in early researches. The results show that accounting staffs knowledge as biggest obstacle and legislation as a key motivation of CFSs preparation in Vietnam. The research also finds that the purpose of CFSs is quite difference between different capital owned group types, and the current quality of the CFSs are not still absolutely convincing the users.
Mô tả
Năm xuất bản
2018
Tác giả
Phi, Thi Diem Hong
Nhà xuất bản
Bộ sưu tập
Vui lòng sử dụng ứng dụng TMU DRM để tải/mượn tài liệu số
