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• W2077875663 abstract "The International Financial Reporting Standards (IFRS) is attracting significant scholarly attention especially in markets where decision making on its adoption is approaching. Vietnam is one such market. This paper presents research based perceptions from Vietnamese accounting practitioners and academics with regard to the optimal approach and timeline for IFRS adoption in Vietnam. Extensive research during 2012 was conducted in Vietnam involving over 3000 questionnaires sent to Vietnamese auditors, accountants and accounting academics in relation to perceptions of IFRS and its suitability for Vietnam. A total of 728 useable responses were obtained resulting in a 24% effective response rate. A consolidated cohort from these responses indicated that IFRS adoption should be voluntary and not mandatory. Moreover the results also suggest that a moderated and slow adoption be utilized. A 5 year period of transition and preparation to IFRS implementation to better engage and migrate to the new system rather than a strict implementation deadline emerged as an indicated approach. This research and its findings will provide evidence based outcomes for Vietnam which will better prepare policy makers, accounting practitioners and educators to more effectively implement IFRS." @default.
• W2077875663 created "2016-06-24" @default.
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• W2077875663 date "2014-09-26" @default.
• W2077875663 modified "2023-09-28" @default.
• W2077875663 title "Optimal Approach and Timeline for IFRS Adoption in Vietnam: Perceptions from Accounting Professionals" @default.
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