TAILIEUCHUNG - Completing the Financial instruments accounting for non-financial firms in Vietnam

The overall objective of this thesis is to complete the practice of FIA for nonfinancial firms in Vietnam. In order to attain that objective, this thesis outlines the specific objectives as follows: Complete the identification, classification of basic financial instruments and derivatives; complete the practice of recognizing basic financial instruments and derivatives; complete the presentation and disclosure of information on basic financial instruments and derivatives. | 1 CHAPTER 1 INTRODUCTION OF THE STUDY ON FINANCIAL INSTRUMENTS ACCOUNTING FOR NON-FINANCIAL FIRMS IN VIETNAM Necessities Vietnam is integrating more intensively and extensively into the global economy demonstrated by the vigorous flows of capital technology and products in and out of the country. Numerous foreign companies are investing in Vietnamese market they formulate financial reports in accordance to international standards. On the other hand Vietnamese companies are promoting export and establishing their business overseas thus they are put under a tighter supervision and must comply with international standards in formulating financial reports. According to the international accounting standards financial instruments accounting FIA must comply with requirements of IAS32 on the presentation of financial instrument IAS39 on the recognition and measurement of financial instruments and IFRS7 on the disclosure of financial instrument information . Vietnam has not yet succeeded in formulating a systematic standard for FIA. Instead the regulations on the practice of FIA are scattered in several set of standards such as VAS01 VAS10 VAS16 etc. This situation are causing several difficulties in managing and standardizing the information as well as in implementing accounting practices in a financial market with the operation of derivatives such as forwards futures swaps options. Meanwhile the corporate accounting for non-financial firms does not address FIA resulting in the confusion and inconsistence in the reporting of firms financial situation affecting the trustworthiness and comparativeness of the indexes in the financial reports. Based on the actual demand of businesses investors requirement for information disclosure and the needs of the accounting profession in the context of integration the author choose to work on the topic Completing the Financial instruments accounting for non-financial firms in Vietnam for the PhD. thesis. Overview of research .

• Thạc sĩ - Tiến sĩ - Cao học
• Financial instruments accounting
• Non financial firms
• Kế toán công cụ tài chính
• Doanh nghiệp phi tài chính
• Tài chính ngân hàng
• Intermediate accounting
• Lecture Intermediate accounting
• Financial reporting
• Complex financial instruments
• Financial instruments
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 39
• Financial liability
• Financial assets
• Hedge accounting
• Fair value hedge
• International Accounting Standard 32
• Share based payment
• Business combinations
• Presentation of financial statements
• Borrowing costs
• Puttable financial instruments
• Financial accounting
• Financial accounting reporting
• International standards
• Employee benefits
• Published accounts
• Accounting principles
• Accounting principles for lawyers
• Including capital instruments
• Distributable profits
• Disclosures in published accounts
• Accrual accounting basis
• Conceptual framework
• Preparation of published accounts
• Company accounts
• Derivative instruments
• Hedging activities
• Not for Proit accounting
• Lecture Financial accounting
• Time value of money
• Future amounts
• Present values
• A cash flow basis
• Off balance sheet finance
• Advanced financial accounting
• The search for principles
• Pension costs
• Reporting financial performance
• Insurance contracts
• International Accounting Standard 18
• Sale of goods
• Financial derivatives
• Administrative factors
• Financial and accounting factors
• Legal factors
• Analytical descriptive
• International edition
• Share capital
• Luận án tiến sĩ
• Tóm tắt Luận án Tiến sĩ Kinh doanh
• Kinh doanh và quản lý
• Hoàn thiện kế toán công cụ tài chính
• Income taxes
• Foreign exchange rates
• Published annual reports
• Relevant accounts
• Conceptual Model
• Carbon Dynamics
• Environmental Carcinogenesis
• Occupational Settings
• Chernobyl Accident
• Detection of Carcinogens
• Financial Markets
• Capital Accords
• FINANCIALANALYSIS
• Treasury Management
• Corporate Foreign
• Hedging Instruments
• International Diversification