DISCUSS ON PRINCIPLES SUITABLE IN ACCOUNTING

Authors

  • Dr. DuongThi Quynh Lien* Faculty of Economics - Vinh University

Abstract

The principle of conformity is one of the seven principles set out in VAS No.1. However, in the view of building a standard system of IASB and FASB, this principle is not applied. The current Vietnamese standards system is basically based on the standard system issued by IASC / IASB, and in addition to VAS No.1, other standards do not apply the appropriate principle.

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Published

2019-03-23