Abstract

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.

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