impact of international accounting
IMPACT OF GLOBALIZATION ON INTERNATIONAL ACCOUTING
HARMONIZATION: A CASE OF VIETNAM
BY
NGUYEN THI PHUONG THAO
Graduation Project Submitted to the Department of Business Studies
Help University College, in Partial Fulfillment of Requirements for
The Degree of Bachelor of Business (Accounting) Hons
JUNE 2010
ACKNOWLEDGEMENT
First and foremost, my sincere gratitude is dedicated to my supervisor – Dr. Le Van
Lien. Thanks for your strong support, guidance, intuitive comments, and also motivation through the process of completing this thesis.
In addition, I would like to send my gratitude to the International School and HELP
University College for giving me an opportunity to conduct my study in my favorite area. Furthermore, I also address my appreciation to Mr. Nguyen Xuan Thuy (Vice chief
Executive of Bao Viet finance- insurance Groups) and Ms. Ho Thi Thu Phuong
(Academic Administrator of British University Vietnam) who supported my thesis with enormous information in data collection process. My thankfulness is also addressed to others who have helped me since the beginning of my study until I can finish my thesis.
Finally, thanks you to all my family and friends, for your support, help, and motivation and made it possible for me to complete this study.
Hanoi, June 2010
Nguyen Thi Phuong Thao
IMPACT OF GLOBALIZATION ON INTERNATIONAL ACCOUTING
HARMONIZATION: A CASE OF VIETNAM
BY
NGUYEN THI PHUONG THAO
JUNE 2010
Supervisor: Dr. Le Van Lien
ABSTRACT
This study provides the framework for understanding the concept of accounting harmonization. Some of key elements relating to this concept such as: the importance of accounting harmonization in global economy, the actor of issuance IAS, the advantages and disadvantages of accounting harmonization, the different levels of accounting harmonization are clarified. This study also tries to evaluate the infrastructure of accounting system in Vietnam response to international
HARMONIZATION: A CASE OF VIETNAM
BY
NGUYEN THI PHUONG THAO
Graduation Project Submitted to the Department of Business Studies
Help University College, in Partial Fulfillment of Requirements for
The Degree of Bachelor of Business (Accounting) Hons
JUNE 2010
ACKNOWLEDGEMENT
First and foremost, my sincere gratitude is dedicated to my supervisor – Dr. Le Van
Lien. Thanks for your strong support, guidance, intuitive comments, and also motivation through the process of completing this thesis.
In addition, I would like to send my gratitude to the International School and HELP
University College for giving me an opportunity to conduct my study in my favorite area. Furthermore, I also address my appreciation to Mr. Nguyen Xuan Thuy (Vice chief
Executive of Bao Viet finance- insurance Groups) and Ms. Ho Thi Thu Phuong
(Academic Administrator of British University Vietnam) who supported my thesis with enormous information in data collection process. My thankfulness is also addressed to others who have helped me since the beginning of my study until I can finish my thesis.
Finally, thanks you to all my family and friends, for your support, help, and motivation and made it possible for me to complete this study.
Hanoi, June 2010
Nguyen Thi Phuong Thao
IMPACT OF GLOBALIZATION ON INTERNATIONAL ACCOUTING
HARMONIZATION: A CASE OF VIETNAM
BY
NGUYEN THI PHUONG THAO
JUNE 2010
Supervisor: Dr. Le Van Lien
ABSTRACT
This study provides the framework for understanding the concept of accounting harmonization. Some of key elements relating to this concept such as: the importance of accounting harmonization in global economy, the actor of issuance IAS, the advantages and disadvantages of accounting harmonization, the different levels of accounting harmonization are clarified. This study also tries to evaluate the infrastructure of accounting system in Vietnam response to international
References: Antony Selvanathan, Saroja Selvanathan, Gerald Keller, Brian Warrack, 2004, Australian Business Statistic, 3rd edition, Thomson. Primary Data Collection Methods Available at: http://brent.tvu.ac.uk/dissguide/hm1u3/hm1u3text3.htm [Accessed 10th May 2010] Ranjit Kumar, 2005, Research Methodology: a step-by-step for beginners, 2th edition, London: SAGE Publications Ltd Research using secondary data sources Available at: http://www.steppingstones.ca/artman/publish/article_60.shtml [Accessed 10th May 2010]