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- W2993565229 abstract "This study investigates the impairment of assets on financial reportings of three separate entities - Vietnam Prosperity Joint-Stock Commercial Bank (VPBank), The Bank of East Asia (BEA) and The Nestle Group - in the financial year of 2017. By bringing out the differences between international accounting system of asset impairment (IAS 36) and Vietnamese accounting system (VAS), this research has determined the gap between two sets of financial statements under IFRS and VAS in conveying the business performance and financial position. The empirical results show Vietnam’s necessary for a convergence in asset impairment with international accounting system. Therefore, we provide some recommendations for Vietnam in applying asset impairment regarding to IAS 36 partly or completely. Keywords: Asset impairment, International accounting, Vietnamese accounting. DOI : 10.7176/RJFA/10-12-07 Publication date :June 30 th 2019" @default.
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- W2993565229 date "2019-06-01" @default.
- W2993565229 modified "2023-10-04" @default.
- W2993565229 title "Impairment of Assets Under Perspectives of International and Vietnamese Accounting" @default.
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- W2993565229 doi "https://doi.org/10.7176/rjfa/10-12-07" @default.
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