某会计师事务所给越南财政部的咨询报告(全英文版)0001

What is the purpose of the report?

The purpose of this report is to provide fair advises for the Vietnanmese Ministry of Finance about whether the Viet namese govern me nt should adopt Internati onal Fin ancial Reporting Stan dards ・ In addition, the report will give some recomm on edations about whether or not the Vietnanmese government should fully adopt IFRS and whether MoF should perform one-off adoptio n.

What is the audience for the report?

The audienee for the report will be the Vietnamese Ministry of Finance and organizations in support of and against the adoption of IFRS・

What are the (key) decisions to be made?

There are three key decisions to be made. The first one is whether the Vietnanmese gover nment should adopt IFRS. Sec on d, if the Vietnan mese gover nment adopt the IFRS, whether the Vietnanmese government should fully adopt IFRS. The third one is whehter the adoption is a one-off adoption or a gradual complianee with IFRS.

What information would help you to make these decisions?

The origins, hisitory and expansion of IFRS are necessary for MoF to understand IFRS. Current and future position of IFRS are also essential for policy makers. The costs and ben efits of adopti on of The analysis of adopti on of IFRS in coun tries like Vietnam would be helpful. Examples that fully adopt IFRS and one-off adopt IFRS are also necessary.

Which information sources are most likely to hold this information?

Books like Research in Accounting in Emerging Economics are good sources for this report.

Journal articles discuss about the adoption and results in emerging markets and low investor protect!on countries are good sources.

Reports, review, discussion paper and reflections from professional institutions like CPA and ACCA are also good sources.

When you search for relevant information (in a database

for example) what keywords will/are you using?

I will use *adoption of IFRS； *fully adoption of IFRS； 'accounting standards in Vietnam\ 'one-off

adoption of IFRS； 'adoption of IFRS in South-East Aisa' and 'adoption of IFRS in Vietnam' as key words.

Identify 10 sources relevant to the project (e.g. journal

articles textbooks, websites etc.)

1. Houqe, M.N., Easton, S. and van Zijl, T., 2014. Does mandatory IFRS adoption improve information

quality in low investor protection countires?. Journal of International Accounting, Auditing and

Taxation, 23(2), pp.87-97・

2. Ramanna, K. and Sletten, E., 2014. Network effects in countries, adoption of IFRS. The Accounting

Review, 89(4), pp.1517-1543・

3. Phan, D.H.T. and Mascitelli, B., 201

4. Optimal approach and timeline for IFRS adoption in Vietnam:

Perceptioris from accounting professionals. Research in Accounting Regulation, 26(2), pp. 222-229.

4. Jeanjean, T., 2012・ The effect of IFRS adoption, investor protection and earnings quality: Some

reflections. The International Journal of Accounting. 47(3), pp.356-362.

5. Jang, M.H. and Rho, J.H., 201

6. IFRS adoption and financial statement readability: Korean

evidenee. Asia-Pacific Journal of Accounting & Economics, 23(1), pp.22-42.

6. Shima, K.M. and Yang, D.C., 2012. Factors affecting the adoption of ifrs. International Journal of

Business, 17(3), p.276.

7. Houqe, M.N., Monem, R.M. and Van Ziji, T., 2012. Government quality, auditor choice and adoption

of IFRS: A cross country analysis. Advances in Accounting, 28(2), pp.307-316.

8. Ritsumeikan, L., 2012・ Culture and the Globalization of the International Financial Reporting

Standards (IFRS) in Developing Countries. Journal of International Business research, 11(S2), P.31.

9. Lasmin, R., 2012・ The unwanted effects of international financial reporting standards (IFRS)

adoption on international trade and investments in developing countries. Journal of Economics and Economic Education Research, 13(1), p. 1 ・

10. Sun, C., 2013・The possible application of international accounting standards in China (Doctoral

dissertation, University of Birmingham).

Complete a source analysis on 3 of the 10 sources with full bibliographic references