Vietnamese Accounting Reform and International Convergence of Vietnamese Accounting Standards

AnhTuan Nguyen, Guangming Gong


Due to the economic globalization, the international convergence of accounting standards is inevitable. But the
level of economic globalization in among of countries are not the same. There are some differences in
accounting environment in the countries. This paper studies international convergence of Vietnamese accounting
standards. Firstly, the paper summarizes of the process of Vietnam's accounting reform, second analysis
differences between Vietnamese accounting standards and International accounting standards. Finally, proposed
strategy convergence of Vietnamese accounting standards and International accounting standards.

Full Text:



Copyright (c) 2012 AnhTuan Nguyen, Guangming Gong

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online) Email:

Copyright © Canadian Center of Science and Education

To make sure that you can receive messages from us, please add the '' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders.