Abstract

Along with the process of economic development and the deep innovation of economic mechanism, the accounting system in Vietnam in general and the accounting regime for fixed assets especially intangible fixed assets have been continually improved and in accordance with International Accounting Standards in the international integration trend. These have contributed to strengthen and improve the quality for national financial management and enterprise management. However, there still exist some problems that are the subject of this paper aimed at evaluating the limitations of accounting regulations for intangible fixed assets of enterprises in Vietnam and giving some possible solutions.

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