... a strategic necessity for firms operating in dynamic and resource-constrained environments, particularly small and medium-sized enterprises (SMEs) in emerging economies such as Vietnam (Le, 2023). These firms often encounter a variety of challenges including limited financial capital, human resource shortages...

... of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with International Financial Reporting Standards, standard setters and auditors have raised practical concerns about its adoption. The business and institutional...

...Janice Bell; Zahirul Hoque; Nguyen Cong Phuong; Tran Dinh Khoi Nguyen Purpose The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes...