How to cite this paper
Bui, N., Le, O & Dao, H. (2020). Roadmap for the implementation of IFRS in Vietnam: Benefits and challenges.Accounting, 6(4), 533-552.
Refrences
Abd El Razik, A. (2014). Challenges of international financial reporting standards (IFRS) in the Islamic accounting world, case Middle Eastern Countries. Scientific Bulletin –Economic Sciences, 8(14), 1-6.
Aboagye-Otchere, F., & Agbeibor, J. (2012). The International Financial Reporting Standard for Small and Medium- sized Entities (IFRS for SMES): Suitabitity for Small businesses in Ghana. Journal of Financial Reporting and Accounting, 10(2),
Adejoh, E & Hasnah, K. (2014). Adoption of international financial reporting standards in Nigeria: Concepts and issues. Journal of Advanced Management Science, 2(1), 72-75
Agyei-Mensah, B. K. (2013). Adoption of International Financial Reporting Standards (IFRS) in Ghana and the quality of financial statement disclosures. International Journal of Accounting and Financial Reporting, 3, 269-286.
Alkhtani, S. (2012). The relevance and usefulness of IFRSs to Saudi Arabia. Journal of Administrative and Economics Science, 5(2).
Atik, A. (2010) “SME’s views on the adoption and application of “IFRS for SMEs” in Turkey”. European Research Studies, 13(4), 19–31.
Artikis, G. P., Ballas, A. A., Skoutela, D., & Tzovas, C. A. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance.
Ashok, K. K. (2014). International financial reporting standard (IFRS): Prospects and challenges. J Account Mark, 3(111), 2.
Bhattacharjee, S., & Hossain, M. S. (2010). Determinants of financial reporting outcomes following IFRS adoption-implications for Bangladesh. The Bangladesh Accountant, 69(40), 10-19, Retrieved 20 March 2017, from http://www.icab.org.bd/journal/61.pdf
Boateng, A. A., Arhin, A. B., & Afful, V. (2014). International Financial Reporting Standard’s (IFRS) adoption in Ghana: Rationale, benefits and challenges. Journal of Advocacy, Research and Education, 1(1), 26-32.
Bohušová, H., & Blašková, V. (2011). In What Ways are Countries Which Have Already Adopted IFRS for SMEs Different. Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 4(2), 37-41.
Bunea, S., Săcarin, M. & Minu, M. (2012). Romanian professional accountants' perception on the differential financial reporting for small and medium-sized enterprises. Accounting and Management Information Systems, 11(1), 27-43.
Chand, P., Patel, C. & Patel, A. (2010) “Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards”. Advances in Accounting, 26(2), 280–289.
Chen, H., Tang, Q., Jiang Y. & Lin, Z. (2010). The role of international financial reporting standards in accounting quality: Evidence from the European Union. Journal of International Financial Management and Accounting 21(3), 56- 61.
Choi, F. D., & Meek, G. K. (2011). International accounting. Pearson Higher Ed.
Daly, S. & Frikha, M. (2015). Islamic Finance in Favor to Development and Economic Growth: An Illustration of the Principle of “Zakat”. Arabian Journal of Business Management Review, 5, 145.
Cirkveni, T. (2011). Motifs and impediments for the harmonization of accounting regulations for small and medium-sized companies in the EU. Chinese Business Review, 10(11), 1021-1027.
Choi, J. S., & Nam, J. A. (2020). Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence. Asia-Pacific Journal of Accounting & Economics, 27(1), 1-23.
DeFond, M., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51(3), 240-258.
Dimitropoulos, E.P., Asteriou, D., Kousenidis, D & Leventis, S. (2013). The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting, 29(1), 108-123.
Gastón, S. C., García, C. F., Jarne, J. I. J., & Gadea, J. A. L. (2010). IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting, 26(2), 304-313.
Girbina, M., Mihaela, M.I.N.U., Bunea, S., & Sacarin, M. (2012). Perceptions of preparers from Romanian banks regarding IFRS application. Accounting and Management Information Systems, 11(2), 191-208.
Hail, L., Leuz, C. & Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economics analysis. Accounting Horizons, 24, 355–394.
Herath, S. K., & Alsulmi, F. H. (2017). International financial reporting standards (IFRS): The benefits, obstacles, and opportunities for implementation in Saudi Arabia. International Journal of Social Science and Business, 2(1), 1-18.
Joanne, H., George, S., & Ioanna, S. (2016), Does mandatory IFRS adoption improve the information environment? https://doi.org/10.1111/j.1911-3846.2012.01159
John, O. O. (2018). Adoption of IFRS in Nigeria: Challenges and the way forward. International Journal of Academic Research in Business and Social Sciences, 8(8), 426 – 440.
Joshi, M., Yapa, P. W. S., & Kraal, D. (2016). IFRS adoption in ASEAN countries: perceptions of professional accountants from Singapore, Malaysia and Indonesia. Malaysia and Indonesia (January 4, 2016), 211-240.
Jones, S. & Finley, A. (2011). Have IFRS made a difference to intra-country financial reporting diversity? British Accounting Review, 43(1), 22-38; https://doi.org/10.1016/j.bar.2010.10.004
Judge, W., Li, S., & Pinsker, R. (2010) National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174, https://doi.org/10.1111/j.1467-8683.2010.00798.
Kapoor, B., & Ruhela, J. (2013). IFRS Implementation–Issues and Challenges for India. International Journal of Business and Management Research, 3(2), 103-106.
Kim, J. B., Tsui, J. S., & Cheong, H. Y. (2011). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811.
Kiliçaa, M., Atamanc, B., & Uyar, A. (2014). Preparedness for and perception of IFRS. Accounting and Management Information Systems, 13(3), 492.
KPMG Company Ltd. (2018), Report on the results of the Survey on the application of
International Financial Reporting Standards in Vietnam, Appendix 02
Mihai, S., Ionaşcu, M., & Ionaşcu, I. (2012). Economic benefits of International Financial Reporting Standards (IFRS) adoption in Romania: Has the cost of equity capital decreased? African Journal of Business Management, 6(1), 200-205.
Mohamed, Z. (2014). Challenges of International Financial Reporting Standards (IFRS) adoption in Libya. International Journal of Accounting and Financial Reporting, 4 (2), 390-412.
Monisola, O. (2013). Challenges of adoption of international accounting reporting standards in Nigeria: A counsel to Professional Accountants. Journal of Management Policy, 3(5), 10-31.
Mulyadi, M.S., Soepriyanto, G., & Anwar, Y. (2012). IFRS adoption and taxation issue. International Journal of Artsand Commerce, 1(7), 159-165.
Nerudova, D., & Bohusova, H. (2008). The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic. Economics & Management, 13, 163-169
Ocansey, E. O.N.D., & Enahoro, J. A. (2014). Comparative study of the international financial reporting standard implementation in Ghana and Nigeria. European Scientific Journal (May 2014 ed.), 10(13), 529-546.
Odia, J.O., & Ogiedu, K.O. (2013). IFRS Adoption: Issues, Challenges and Lessons for Nigeria and other Adopters. Mediterranean Journal of Social Sciences, 4(3), 389-399, https://doi.org/10.5901/mjss.2013.v4n3p389.
Oghogho, G., Raphael, I. A., & Kingsley, O. O. (2016). Challenges of the implementation of IFRS in less developed and developing countries. Igbinedion University Journal of Accounting, 1.
Okpala, K. (2012). Adoption of IFRS and Financial Statements Effects: The Perceived Implications on FDI and Nigeria Economy. Australian Journal of Business and Management Research, 2 (5), [76-83], 83-83.
Oluku, M. D., & Ojeka, S. (2011). The challenge of culture to international financial reporting standards convergence. Interdisciplinary Journal of Contemporary Research in Business, 2(12), 914-925
Owolabi, A., & Iyoha, F. O. (2012). Adopting International Financial Reporting Standards (IFRS) in Africa: benefits, prospects and challenges. African Journal of Accounting, Auditing and Finance, 1(1), 77-86.
Raoudha, T. (2016). Are IFRS Harder to Implement for Emerging Economies, Compared to Developed Countries? A Literature Review, Journal of Modern Accounting and Auditing
Ritsumeikan, L. (2012). Culture and the globalization of the international financial reporting standards (IFRS) in developing countries. Journal of International Business Research, 11(S2), 31.
Samaha, K., & Khlif, H. (2016). Adoption of and compliance with IFRS in developing countries: A synthesis of theories and directions for future research. Journal of Accounting in Emerging Economies, 6(1), 33-49.
Shima, K. M., & Yang, D. C. (2012). Factors affecting the adoption of IFRS. International Journal of Business, 17(3), 276-298
Siaga, S.F (2012). Challenges to the adoption of International Financial Reporting Standards in Africa. International Journal of Research in Commerce and Management 3(1), 50-69.
Siam, W. Z., & Rahahleh, M. Y. (2010). Implications of applying the international financial reporting standards (IFRSs) for small and medium-sized enterprises on the accounting environment in Jordan. Journal of Accounting, Business and Management (JABM), 17(2).
Sun, J., Cahan, S. F., & Emanuel, D. (2011). How would the mandatory adoption of IFRS affect the earnings quality of US firms? Evidence from cross-listed firms in the US. Accounting Horizons, 25(4), 837-860.
Trabelsi, R. (2016). Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries? A Literature Review. Journal of Modern Accounting and Auditing, 12(1), 1-16.
Tu Oanh Le Thi, Ngoc Bui Thi, Tu Chuc Anh (2019), Benefits and Difficulties of Adopting
IFRSS. International Journal of Innovation, Creativity and Change, 10(9), 205-225
Tu Chuc Anh, Ngoc Bui Thi, Oanh Le Thi Tu (2019), Relationship between experts and enterprises viewed via the IFRS application: An empirical study in Vietnam. Asian Economic and Financial Review, 9(8), 946-963,
Uyar, A. & Güngörmüş, A.H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: evidence from Turkey. Research in Accounting Regulation, 25, 77-87.
Vietnam, Ministry of Finance (2017), IFRSs documents training
Winney, K., Marshall, D., Bender, B., & Swiger, J. (2010). Accounting globalization: roadblocks to IFRS adoption in the United States. Global Review of Accounting and Finance, 1(1), 167-178.
Young, S., & Zeng, Y. (2015). Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review, 90(6), 2571–2601.
Zakari, M. A. (2014). Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya. International Journal of Accounting and Financial Reporting, 4(2), 390-412.
Zéghal, D., Chtourou, S. & Sellami, Y.M. (2011). An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. Journal of International Accounting, Auditing and Taxation, 20(2), 61-72.
Aboagye-Otchere, F., & Agbeibor, J. (2012). The International Financial Reporting Standard for Small and Medium- sized Entities (IFRS for SMES): Suitabitity for Small businesses in Ghana. Journal of Financial Reporting and Accounting, 10(2),
Adejoh, E & Hasnah, K. (2014). Adoption of international financial reporting standards in Nigeria: Concepts and issues. Journal of Advanced Management Science, 2(1), 72-75
Agyei-Mensah, B. K. (2013). Adoption of International Financial Reporting Standards (IFRS) in Ghana and the quality of financial statement disclosures. International Journal of Accounting and Financial Reporting, 3, 269-286.
Alkhtani, S. (2012). The relevance and usefulness of IFRSs to Saudi Arabia. Journal of Administrative and Economics Science, 5(2).
Atik, A. (2010) “SME’s views on the adoption and application of “IFRS for SMEs” in Turkey”. European Research Studies, 13(4), 19–31.
Artikis, G. P., Ballas, A. A., Skoutela, D., & Tzovas, C. A. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance.
Ashok, K. K. (2014). International financial reporting standard (IFRS): Prospects and challenges. J Account Mark, 3(111), 2.
Bhattacharjee, S., & Hossain, M. S. (2010). Determinants of financial reporting outcomes following IFRS adoption-implications for Bangladesh. The Bangladesh Accountant, 69(40), 10-19, Retrieved 20 March 2017, from http://www.icab.org.bd/journal/61.pdf
Boateng, A. A., Arhin, A. B., & Afful, V. (2014). International Financial Reporting Standard’s (IFRS) adoption in Ghana: Rationale, benefits and challenges. Journal of Advocacy, Research and Education, 1(1), 26-32.
Bohušová, H., & Blašková, V. (2011). In What Ways are Countries Which Have Already Adopted IFRS for SMEs Different. Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 4(2), 37-41.
Bunea, S., Săcarin, M. & Minu, M. (2012). Romanian professional accountants' perception on the differential financial reporting for small and medium-sized enterprises. Accounting and Management Information Systems, 11(1), 27-43.
Chand, P., Patel, C. & Patel, A. (2010) “Interpretation and application of “new” and “complex” international financial reporting standards in Fiji: Implications for convergence of accounting standards”. Advances in Accounting, 26(2), 280–289.
Chen, H., Tang, Q., Jiang Y. & Lin, Z. (2010). The role of international financial reporting standards in accounting quality: Evidence from the European Union. Journal of International Financial Management and Accounting 21(3), 56- 61.
Choi, F. D., & Meek, G. K. (2011). International accounting. Pearson Higher Ed.
Daly, S. & Frikha, M. (2015). Islamic Finance in Favor to Development and Economic Growth: An Illustration of the Principle of “Zakat”. Arabian Journal of Business Management Review, 5, 145.
Cirkveni, T. (2011). Motifs and impediments for the harmonization of accounting regulations for small and medium-sized companies in the EU. Chinese Business Review, 10(11), 1021-1027.
Choi, J. S., & Nam, J. A. (2020). Does managerial discretion affect the value relevance of goodwill impairment information under IFRS? Korean evidence. Asia-Pacific Journal of Accounting & Economics, 27(1), 1-23.
DeFond, M., Hu, X., Hung, M., & Li, S. (2011). The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics, 51(3), 240-258.
Dimitropoulos, E.P., Asteriou, D., Kousenidis, D & Leventis, S. (2013). The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting, 29(1), 108-123.
Gastón, S. C., García, C. F., Jarne, J. I. J., & Gadea, J. A. L. (2010). IFRS adoption in Spain and the United Kingdom: Effects on accounting numbers and relevance. Advances in Accounting, 26(2), 304-313.
Girbina, M., Mihaela, M.I.N.U., Bunea, S., & Sacarin, M. (2012). Perceptions of preparers from Romanian banks regarding IFRS application. Accounting and Management Information Systems, 11(2), 191-208.
Hail, L., Leuz, C. & Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economics analysis. Accounting Horizons, 24, 355–394.
Herath, S. K., & Alsulmi, F. H. (2017). International financial reporting standards (IFRS): The benefits, obstacles, and opportunities for implementation in Saudi Arabia. International Journal of Social Science and Business, 2(1), 1-18.
Joanne, H., George, S., & Ioanna, S. (2016), Does mandatory IFRS adoption improve the information environment? https://doi.org/10.1111/j.1911-3846.2012.01159
John, O. O. (2018). Adoption of IFRS in Nigeria: Challenges and the way forward. International Journal of Academic Research in Business and Social Sciences, 8(8), 426 – 440.
Joshi, M., Yapa, P. W. S., & Kraal, D. (2016). IFRS adoption in ASEAN countries: perceptions of professional accountants from Singapore, Malaysia and Indonesia. Malaysia and Indonesia (January 4, 2016), 211-240.
Jones, S. & Finley, A. (2011). Have IFRS made a difference to intra-country financial reporting diversity? British Accounting Review, 43(1), 22-38; https://doi.org/10.1016/j.bar.2010.10.004
Judge, W., Li, S., & Pinsker, R. (2010) National adoption of international accounting standards: An institutional perspective. Corporate Governance: An International Review, 18(3), 161-174, https://doi.org/10.1111/j.1467-8683.2010.00798.
Kapoor, B., & Ruhela, J. (2013). IFRS Implementation–Issues and Challenges for India. International Journal of Business and Management Research, 3(2), 103-106.
Kim, J. B., Tsui, J. S., & Cheong, H. Y. (2011). The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies, 16(4), 779-811.
Kiliçaa, M., Atamanc, B., & Uyar, A. (2014). Preparedness for and perception of IFRS. Accounting and Management Information Systems, 13(3), 492.
KPMG Company Ltd. (2018), Report on the results of the Survey on the application of
International Financial Reporting Standards in Vietnam, Appendix 02
Mihai, S., Ionaşcu, M., & Ionaşcu, I. (2012). Economic benefits of International Financial Reporting Standards (IFRS) adoption in Romania: Has the cost of equity capital decreased? African Journal of Business Management, 6(1), 200-205.
Mohamed, Z. (2014). Challenges of International Financial Reporting Standards (IFRS) adoption in Libya. International Journal of Accounting and Financial Reporting, 4 (2), 390-412.
Monisola, O. (2013). Challenges of adoption of international accounting reporting standards in Nigeria: A counsel to Professional Accountants. Journal of Management Policy, 3(5), 10-31.
Mulyadi, M.S., Soepriyanto, G., & Anwar, Y. (2012). IFRS adoption and taxation issue. International Journal of Artsand Commerce, 1(7), 159-165.
Nerudova, D., & Bohusova, H. (2008). The empirical study of the SMEs position in the process of IFRS for SME application in the Czech Republic. Economics & Management, 13, 163-169
Ocansey, E. O.N.D., & Enahoro, J. A. (2014). Comparative study of the international financial reporting standard implementation in Ghana and Nigeria. European Scientific Journal (May 2014 ed.), 10(13), 529-546.
Odia, J.O., & Ogiedu, K.O. (2013). IFRS Adoption: Issues, Challenges and Lessons for Nigeria and other Adopters. Mediterranean Journal of Social Sciences, 4(3), 389-399, https://doi.org/10.5901/mjss.2013.v4n3p389.
Oghogho, G., Raphael, I. A., & Kingsley, O. O. (2016). Challenges of the implementation of IFRS in less developed and developing countries. Igbinedion University Journal of Accounting, 1.
Okpala, K. (2012). Adoption of IFRS and Financial Statements Effects: The Perceived Implications on FDI and Nigeria Economy. Australian Journal of Business and Management Research, 2 (5), [76-83], 83-83.
Oluku, M. D., & Ojeka, S. (2011). The challenge of culture to international financial reporting standards convergence. Interdisciplinary Journal of Contemporary Research in Business, 2(12), 914-925
Owolabi, A., & Iyoha, F. O. (2012). Adopting International Financial Reporting Standards (IFRS) in Africa: benefits, prospects and challenges. African Journal of Accounting, Auditing and Finance, 1(1), 77-86.
Raoudha, T. (2016). Are IFRS Harder to Implement for Emerging Economies, Compared to Developed Countries? A Literature Review, Journal of Modern Accounting and Auditing
Ritsumeikan, L. (2012). Culture and the globalization of the international financial reporting standards (IFRS) in developing countries. Journal of International Business Research, 11(S2), 31.
Samaha, K., & Khlif, H. (2016). Adoption of and compliance with IFRS in developing countries: A synthesis of theories and directions for future research. Journal of Accounting in Emerging Economies, 6(1), 33-49.
Shima, K. M., & Yang, D. C. (2012). Factors affecting the adoption of IFRS. International Journal of Business, 17(3), 276-298
Siaga, S.F (2012). Challenges to the adoption of International Financial Reporting Standards in Africa. International Journal of Research in Commerce and Management 3(1), 50-69.
Siam, W. Z., & Rahahleh, M. Y. (2010). Implications of applying the international financial reporting standards (IFRSs) for small and medium-sized enterprises on the accounting environment in Jordan. Journal of Accounting, Business and Management (JABM), 17(2).
Sun, J., Cahan, S. F., & Emanuel, D. (2011). How would the mandatory adoption of IFRS affect the earnings quality of US firms? Evidence from cross-listed firms in the US. Accounting Horizons, 25(4), 837-860.
Trabelsi, R. (2016). Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries? A Literature Review. Journal of Modern Accounting and Auditing, 12(1), 1-16.
Tu Oanh Le Thi, Ngoc Bui Thi, Tu Chuc Anh (2019), Benefits and Difficulties of Adopting
IFRSS. International Journal of Innovation, Creativity and Change, 10(9), 205-225
Tu Chuc Anh, Ngoc Bui Thi, Oanh Le Thi Tu (2019), Relationship between experts and enterprises viewed via the IFRS application: An empirical study in Vietnam. Asian Economic and Financial Review, 9(8), 946-963,
Uyar, A. & Güngörmüş, A.H. (2013). Perceptions and knowledge of accounting professionals on IFRS for SMEs: evidence from Turkey. Research in Accounting Regulation, 25, 77-87.
Vietnam, Ministry of Finance (2017), IFRSs documents training
Winney, K., Marshall, D., Bender, B., & Swiger, J. (2010). Accounting globalization: roadblocks to IFRS adoption in the United States. Global Review of Accounting and Finance, 1(1), 167-178.
Young, S., & Zeng, Y. (2015). Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review, 90(6), 2571–2601.
Zakari, M. A. (2014). Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya. International Journal of Accounting and Financial Reporting, 4(2), 390-412.
Zéghal, D., Chtourou, S. & Sellami, Y.M. (2011). An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management. Journal of International Accounting, Auditing and Taxation, 20(2), 61-72.