09. Nâng cao chất lượng đào tạo kế toán tại việt nam theo hướng chuẩn hóa quốc tế

09. Nâng cao chất lượng đào tạo kế toán tại việt nam theo hướng chuẩn hóa quốc tế

ABSTRACT: With a view to train a cohort of Vietnamese accountants who can work in any country and at the same level as their peers in the region and worldwide, Internationl Financial Reporting Standards (IFRSs) should be included in the accounting syllabus of every university and college in Vietnam. IFRSs are the financial reporting standards issued by IASB and adopted by many countries worldwide. IFRSs have not been adopted in Vietnam but sooner or later, enterprises in Vietnam should be required to prepare their financial statements in accordance with IFRSs to increase their potential to attract foreign investments. This report aims to identify the difficulties and challenges of training on IFRSs at universities and colleges in Vietnam and provide some recommendations on improving training on IFRS and the quality of accountancy training in Vietnam in an internationally standardized direction.

Key word: training, IFRS, accoungting, internationally standardardized.

Detailed article content in the attached file.

Article author: LE THI THANH HUE, PHAN HONG NHUNG

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