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The Level of Harmony Between Vietnamese Accounting Standards and International Accounting Standards Regarding Fixed Assets

In: Proceedings of the 4th International Conference on Research in Management and Technovation

Author

Listed:
  • Dang Thu Ha

    (Hanoi University of Industry)

  • Nguyen Thi Quynh Anh

    (Hanoi University of Industry)

  • Pham Thi Tu Anh

    (Hanoi University of Industry)

  • Pham Thanh Phuong

    (Hanoi University of Industry)

Abstract

This article studies the harmonization level between Vietnamese Accounting Standards (VAS) and International Accounting Standards (IAS) on fixed assets. Specifically, study the pairs of standards: VAS3 - IAS16; VAS4—IAS38. The authors used qualitative and quantitative research methods to quantify the research results. The research results have shown the harmonization of VAS and IAS on fixed assets through measurement index (M-DJCS), disclosure index (D-DJCS) and the composite index (O-DJCS). Specifically, the results of measuring these three indicators for two pairs of research standards are as follows: VAS3- IAS16 (42,07/75,25/43,79); VAS4- IAS38 (58,88/36,27/56,90).

Suggested Citation

  • Dang Thu Ha & Nguyen Thi Quynh Anh & Pham Thi Tu Anh & Pham Thanh Phuong, 2024. "The Level of Harmony Between Vietnamese Accounting Standards and International Accounting Standards Regarding Fixed Assets," Springer Books, in: Thi Hong Nga Nguyen & Darrell Norman Burrell & Vijender Kumar Solanki & Ngoc Anh Mai (ed.), Proceedings of the 4th International Conference on Research in Management and Technovation, pages 185-195, Springer.
    • Handle: RePEc:spr:sprchp:978-981-99-8472-5_18
    DOI: 10.1007/978-981-99-8472-5_18
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