某会计师事务所给越南财政部的咨询报告(全英文版)

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 Vietnamese government should adopt International Financial Reporting Standards. In addition, the report will give some recommonedations about whether or not the Vietnanmese government should fully adopt IFRS and whether MoF should perform one-off adoption.

What is the audience for the report?

The audience 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) d ecisions to be mad e?

There are three key decisions to be made. The first one is whether the Vietnanmese government should adopt IFRS. Second, if the Vietnanmese government 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 compliance with IFRS. What information woul d help you to make these d ecisions?

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 benefits of adoption of The analysis of adoption of IFRS in countries 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 protection 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.

Id entify 10 sources rel evant to the project (e.g. journal articl es, 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: Perceptions 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 evidence. 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.