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Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges

Introduction Along with the trend of globalization in cooperation and economic development, the scope of activities of investors spread around the world, accounting is no longer an intrinsic problem of each country. In 2001, the International Accounting Standards Board (IASB) issued a set of accounting principles with a new name, International Financial Reporting Standards (IFRS), …

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Indonesia Accountants landmark achievements- Code of Ethics

In many cases, accountants around the world faces greater scrutiny on their objectivity, integrity, competence, professionalism, their due care in conducting their duties as financial report reliability on both the issuance and the audit of it has become the major part of this advanced economy we are in now.Accountants around the world has always been …

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Navigating Through Uncertainties: Applying Financial Reporting Standards under COVID-19

As businesses continue their assessment of the impact of COVID-19 to their operation and more importantly going concern, stakeholders start to pick up the pieces and prepare for life with the pandemic. Accountants as trusted advisors are expected to play an important role in among others providing assurance over accountability of financial relief introduced by …

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