Thu hẹp khoảng cách giữa chuẩn mực kế toán Việt Nam với chuẩn mực kế toán quốc tế trong lĩnh vực kế toán, kiểm toán

Tems of accounting standards in the world: the national accounting standards and international accounting standards. Each country due to differences in the legal, economic, political and cultural environment has different approaches, different directions to develop the national accounting standards system for the best integration with international accounting standards (IAS/IFRS). The Vietnamese Accounting standards System (VAS) consists of 26 standards, based on the IAS/IFRS system from 2001 to 2005 on the principle of using selectively the international practice consistent with the characteristics of the economy and the level of management of Vietnamese enterprises at the time of promulgating the standards. After many years of implementation, the VAS system has contributed to enhancing the explicitness in the financial statements of enterprises, reflecting the transactions of the market economy, meeting the requirements of the international integration. However, in the view of the development trend, the VAS system is just a simple application of IAS/IFRS in the context of Vietnam. In fact, VAS has not really approached IAS/IFRS yet and has not updated on the changes of IAS/IFRS in recent years. These gaps need to be gradually narrowed towards the highest integration between VAS and IAS/IFRS