Fair value accounting in the case of Vietnam : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / Lê Mai Trang ; Nghd. : Dr. Pham, Duc Hieu
Material type: TextLanguage: Vietnamese Publication details: Hà Nội : KQT, 2011Description: 52 tr. + CD-ROMSubject(s): K5AH2 | Kế toán | Khóa luận chương trình HELP | Quản trị kinh doanhDDC classification: 657 Dissertation note: Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2011 Summary: The recent financial crisis has led to various arguments for and against fair-value accounting. These arguments focus on the possibility of applying this accounting method, at the same time challenge the accounting settlers to extend the application of FAV in other areas. The financial crisis is the first, and also the biggest, challenge for fair-value accounting ; it also lays the foundation for experimental research on fair-accounting in the coming years, helping researchers and accountants better their understanding on the pros and cons of this method. This paper studies fair-value accounting and investingates the application of fair-value in Vietnam companies, from which brings the appropriateness of accounting valuation between Vietnam and international to narrow the gap in the international process.Item type | Current library | Call number | Status | Date due | Barcode | Item holds |
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Luận án, luận văn |
Thư viện Trường Quốc tế - Cơ sở Hacinco
Thư viện Trường Quốc tế - Đại học Quốc gia Hà Nội |
657 LE-T 2011 | Available | E-T7/00040 |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2011
The recent financial crisis has led to various arguments for and against fair-value accounting. These arguments focus on the possibility of applying this accounting method, at the same time challenge the accounting settlers to extend the application of FAV in other areas. The financial crisis is the first, and also the biggest, challenge for fair-value accounting ; it also lays the foundation for experimental research on fair-accounting in the coming years, helping researchers and accountants better their understanding on the pros and cons of this method. This paper studies fair-value accounting and investingates the application of fair-value in Vietnam companies, from which brings the appropriateness of accounting valuation between Vietnam and international to narrow the gap in the international process.
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