VIỆT NAM CÓ CÁC ĐIỀU KIỆN THUẬN LỢI ĐỂ ÁP DỤNG CHUẨN MỰC KINH TẾ QUỐC TẾ AISIFRS

"GHieN cuu-TRflOBOI

Viet Nam co cac dieu kien thuan loi
dl ap dung chuan myc lie toan quoc tl lAS/IFRS?
Pham Hoai Huong*

Bdi viel nhdm long quan cdc nghien cicu ve dnh huang cua cdc yeu td ve kinh te, chinh tri, phdp
lugt. tdi chinh vd nghe nghiep ke todn den viec dp dung chudn muc ke todn quoc te (lAS/IFRS) a
cdc quoc gia. Tren ca sa do. tdc gid phdn tich dgc diem kinh te, chinh tri, phdp ludt, tdi chinh va
nghe nghiep ke todn & Viet Nam de ddnh gid nhihig thudn lai vd kho khan doi vol viec van dung
lAS/IFRS. Kel qud phdn tich cho thdy moi trirang Viet Nam co nhieu yeu tokh&khdn han Id thudn
lai doi v&i viec dp dung lAS/IFRS. Tic d&, bdi viel kien nghi Viet Nam cdn co cdch tiep cdn vai
lAS/lFRSphil vdi dieu kien cu the cua minh.
Til- khoa: Ka loan Viet Nam, chuan myc ka loan, dieu kien van dung lAS/IFRS.
I. Dat van de
Trong bdi canh bdi nhap kinh te quoc te, hdi nhap
\ a kl loan ddng vai trd hat sue quan Upng; va chuan
muc ka loan qude le (lAS/IFRS) ddng vai trd la 'ciu
ndr ve ke loan giu'a cae qude gia Ban soan thao
Chuan myc Ke loan Qude ta (lASB) duoc thanh lap
vao nam 2001 tir viec lai cau tnic Uy ban soan thao
Chuan myc Ka toan Qude te (lASC). Mue tieu cua
lASB la thiet tap mdt he thdng ehuan myc kl loan
chat lugng cao va mang tinh loan ciu. lAS/IFRS da
va dang nhan duge sy img hd eiia nhieu qude gia
uan the gidi. Tir nam 2005, cd hon 100 qude gia da
su dyng IAS IFRS (Deegan, 2009). Mac dii tilp can
lAS/lFRS cham hon cac nudc phat Uien, ngay cimg
ed nhieu nudc dang phat triln cung van dung IFRS
vdi eac each tiep can khac nhau, Chang han. An Dp,
Malaysia, Pakistan va Thai Lan chi lua chpn cac

lAS/IFRS phil hgp da ap dung vao nude minh;
Indonesia tham khao lAS/lFRS khi ban hanh he
thdng chuan myc kl loan qude gia (Deloitte, 2009).
Trong khi dd, Tmng Qude ap dung phuang phap
thay Ihl din ehuan muc quoc gia bdi lAS/IFRS
(Peng \a Van der Laan Smith, 2010). Nhu vay, mac
du cae quoc gia ed each lilp can vdi lAS/IFRS khac
nhau nhung deu ed chung xu hudng la ngay cang
So 199 Ihdng 01/2014

tiln gan den lAS/IFRS. Trong khi do, Viet Nam
dudng nhu di ngugc Iai vdi xu the chung. Trong giai
doan 2001-2005, Viet Nam ban hanh 26 chuin myc
ke loan (VAS), chu yeu la dya Uen cae ehuan mirc
ke loan quoc ta luang duong dugc ban hiinh den
nam 2003 (IAS Plus, 2009). Tuy nhien, tir khi ban
hanh lan dau tian eho dan thdi diem hien tai VAS
khdng he cap nhal nhihig sua ddi ciia IAS va IFRS
mdi dugc ban himh. Nhu vay, chac chin sy khac
biet giiia VAS va lAS/IFRS ngay eiing gia tang.
That vay, Iheo nghien cun eua Pham, Tower va
Scully (2011), miic dp hai hda ciia VAS so vdi
lAS/IFRS tai thdi dilm VAS duge ban hanh la 85%,
nhung so vdi lAS/IFRS 2010 thi mirc dg hai hda chi
cdn 66%.
Rd rang, nau Viet Nam mudn gia nhap vao thj
trudng tai ehinh qude te thi su can thiat soan thao lai
VAS cho phil hgp lAS/lFRS la tit ylu. Tuy nhien,
Viet Nam nan lua chpn each tilp can nao - su dyng
nguyen ban lAS/IFRS, hay sir dyng lAS/IFRS mpt

each cd chgn Ipe, hay chinh sira VAS hien hanh cho
phu hpp vdi lAS/IFRS? D I lua chpn each tilp c?n
thich hgp vdi lAS/IFRS, can phai phan tich nhirng
dieu kien thuan lgi va bat lgi ddi viec van dung
IAS IFRS d Viet Nam. De dat dugc muc tieu nay,

kinhleJ'yiriri


NGHI6N CUU - TRflO B
bai viet se tdng quan cae nghien ciiu lien quan den
eac nhan td anh hudng din viee ap dung lAS/IFRS
vao cac quoc gia d muc 2. Tren ca sd dd, myc 3 se
phan tich cac nhan td dugc eho la cd anh hudng dan
vi?e ap dyng lAS/IFRS trong mdi tmdng Viet Nam
nham xac dinh nhirng nhan td thuan loi va bat lgi
ddi vdi viec ap dung lAS/IFRS d Viet Nam Kit
luan ve nhirng diau kien thuan lgi va khd khan ddi
vdi viec ap dung lAS/IFRS d Viet Nam, tir do
khuyen nghj giai phap ve phuang phap tiep can vdi
lAS/IFRS phil hgp vdi dieu kien cu thd ciia Viet
Nam dugc trinh bay d muc 4.
2. Tdng quan cac nghien ciru ve cac nhan to
anh huong den viec ap dung lAS/lFRS
Hien nay, lAS/lFRS da dugc sir dung d nhieu
nudc, bao gdm ca cac nudc phat Uian va cac nudc
dang phai trien. Su dung lAS/IFRS Iam chuan myc
ka loan qude gia la each hgi nhap ka loan qude te
nhanh nhat vii it tdn chi phi (Jones va Belkaoui,
2010). Tuy nhien, cd nhieu y kien cho rang

lAS/lFRS dugc xay dyng phu hpp vdi eac nudc
phat uidn hon la cac nudc dang phat trian (Bailey,
1995, Pralher-Kinsey, 2006, Perera vii Baydoun,
2007). Do dd, khd ed the sir dyng nguyen ban
lAS/lFRS d eae nudc dang phat trien do sy khac
nhau ve cac ylu td dugc cho la anh hudng den viec
ap dyng lAS/lFRS (kinh te, chinh tij, he thdng lual
phap, hp thdng tai chinh va miic dp phat trien ngha
nghiep ke loan) giu'a eac nude phat trien va eac
nudc dang phat tnan. Phan nay se tdng quan cac
nghien ciru tren the gidi va cac yau td anh hudng
den vipc ap dung lAS/lFRS d cac qude gia; lam co
sd cho viee phan tich nhirng thuan lai va khd khan
ddi vdi viec ap dyng lAS/IFRS trong mdi tmdng
Vipt Nam dmyc 3.
Cac yeu td kinh te anh hudng den viec van dung
lAS/lFRS bao gdm: muc dp phat Uien kinh tl, miic
dp t9p tmng vdn chu sd hiru va miic dp md cira nan
kinh ta. Cac nudc ed nIn kinh ta phat trien d mire
cao ddi hdi ehuan muc ke loan phai hoim thien thich
irng vdi sy phat trian ve qui md va muc dp phiic tap
cua hoal ddng kinh ll (Zeghal va Mhedhbi, 2006).
Ciic nudc nay ed xu hudng sii dyng lAS/IFRS thay
cho chuan mue kc loan rieng (Daske, Hail, Leuz, &
Verd, 2008, Barth, Landsman, & Lang, 2008)
Nghien ciiu cua Ding, Zhang, & Zhang (2007) cho
thay o cac nudc cd mirc do lap tmng vdn chu sd hiiu
cang cao thi mite dg khac bipt cua chuan myc ke
toan qude gia so vdi IAS IFRS cang Idn. Kai qua
nghien ciru thyc nghi?m cua Hope, Jm, & Kang

.So 199 Ihdng 01/2014

41

^

(2006) va Judge, Li, & Pinsker (2010) chi ra rang
miic do md cua ndn kinh ta cd mdi quan he thuan
vdi miic dp sii dung lAS/IFRS d cac nude.
Anh hudng cua chinh trj den he thdng ke loan
dugc tha hien qua miic dp can Ihiep cua chinh phii
dan qua trinh soan thao va ban hanh chuan mue ka
loan (Ball, Robin, & Wu, 2003). Sy khae nhau vl
chinh tri la mot Uong cac nguyen nhan ehinh dan
den each tiap can khac nhau ddi vdi IAS IFRS,
ehang ban nhu: ap dung nguyan ban lAS/IFRS, van
dung lAS/IFRS mdi each cd chpn lgc, hoac van
dung lAS/IFRS ed dilu chinh (Chand va Patel,
2008). Nghidn cim cua Macias & Muiiio (2011) cho
thay lAS/IFRS thudng duge ap dyng nguyen ban d
cac nudc ma bd phan tu nhan tham gia sau vao qua
Irinh soan thao va ban hanh ehuan mye ke loan.
He thdng lual phap ciing anh hudng quan trgng
dan miic do van dung lAS/IFRS. Nhin chung cd tha
chia he thdng luat d cae nudc thanh bai loai: thdng
luat (common law) va bd luat (code law). He thdng
ka loan a nhimg nude ap dyng 'thdng luat' thudng
theo md hinh ke loan Anglo-Saxon, de eao nhu cau
thdng tin ke loan cua cac nha dau tu. Trong khi dd,
he thdng ke loan cua cac nudc ap dyng 'bd luat' ehii

Upng cung cap thdng lin eho cac ca quan quan ly
nha nudc (Ball, Robin, & Wu, 2003, Ding, Jeanjean,
& Stolowy, 2007, Branson va Alia, 2011). Tir dd, kl
loan d cae nudc ap dyng 'bp luat' cd su lien kdt chat
che vdi qui dinh ve thuc (Branson va Alia, 2011).
Ngugc lai, he thdng ke loan d eae nude ap dung
'thdng luat' dgc lap vdi thua (Hung va Subramanyam, 2007). Sy chi phdi cua thue den he thdng
ke loan la mdt can Ud Idn ddi vdi viec van dyng
lAS/lFRS (Larson va Street, 2004) vi lAS/IFRS
dugc xay dung tren quan diam la ke loan ddc lap vdi
thua. Ket qua nghian eihi thye nghiem cua PratherKinsey, Jermakowicz, & Vongphanith (2008) cho
thay chuan muc ka loan ciia cac nudc ap dung
'thdng luat' gan vdi lAS/IFRS hon.
Su khac nhau \ e he thdng tin chinh cung dan den
sy khae nhau ve ke loan giita cac nudc. Ci nhung
nudc cd he thdng tai chinh ehu yeu dya vao 'thi
tmdng vdn bdn ngoai' (equity-outsider system), he
Ihdng ke toan thudng chu Upng dan viee bao ve lgi
ieh cua eae ed ddng hay cac nha dau lu. Trong khi
dd. d nhung nudc he Ihdng tai chinh ehu yau dya
vao 'tin dung ndi bg' (credit-insider system) thi hp
thdng ke loan hudng den viee thda man nhu cau
thdng tin eiia chii ng (Nodes, 1998). Muc tieu cua
lASB la xay dung mpt hp thdng ke loan minh bach

kinli iiU*liiit


PGHICN CUU - TRflO iDOl
va hudng vl tiij frudng vdn (Ball, Kothari. & Robin,

2000). Do dd, lAS/IFRS thich hgp vdi nIn kinh le
dya tren thj ti-udng vdn ban ngoiii bon (Perera va
Baydoun, 2007). Kit qua nghien cim thuc nghiem
cua Ding, Jeanjean, & Stolowy (2007) chi ra ring
ciic nudc cd nIn kinh ta dya uan Ihi Uudng vdn ben
ngoai ap dung lAS/IFRS nhilu han. Ngugc Iai, cac
nudc cd nan kinh te dua vao tin dung ngi bd thi it
ehiu ap lyc tu thi tmdng vdn ve edng bd thdng tin
tai chinh chat lugng cao (Perera va Baydoun, 2007);
do do, nhiing nudc nay it cd dpng lyc ap dyng
lAS/IFRS.
Sy phat trien cua ngha nghiep ka loan (bao gdm
cae Id ehire nghe ngbiep ka loan, dpi ngu ke loan
vien, va dao tao ka loan) cGng la nhan td quan Upng
anh budng dan each tiep can vdi lAS/lFRS. Nhirng
nudc ed Id chuc ngha nghiep ke loan phat Uien se
giiip nhanh chdng cap nhat nhung thay ddi eua IAS
va IFRS ban hanh mdi, va ed the thuc hien nhirng
diau chinh can thiat ddi vdi lAS/IFRS de phu hgp
vdi diau kien cy tha cua mdi qude gia; tir do, giiip
van dung lAS/IFRS mpt each hieu qua nhat (Chand
va Patel, 2008). Ngoai ra, viec ap dyng lAS/IFRS
ddi hdi phai ed dpi ngii ke loan vien chat lucmg cao
va giau kinh nghiem de cd tha hieu vit van dung
lAS/lFRS mdt each nhal quan va ihyc hien eac xet
doan nghe nghiep can thiai (Carraona va Trombetta,
2008, Chand va Patel, 2008). D I ed dpi ngu kl loan
vian chat lugng cao can phai ed he thdng dito tao dat
chal luong cao, Nghian cim cua Zeghal va Mhedhbi
(2006) va Judge, Li, & Pinsker (2010) da tim thiy

mdi quan he Ihuan giiia mire do phat trien eiia he
thdng dito lao vit miic do ap dung lAS/IFRS d eac
nudc dang phat trien.
Nhu vay, kat luan nit ra tir cac nghien cuu Uen la
lAS/lFRS thich hgp vdi cac nude cd nan kinh te
phat trien, mue dp hgi nhap vdi nan kinh te the gidi
cao. cd muc dp phan tan vdn ehu sd hiiu cao, ehinh
phii it can thiep vito qua trinh soan thao vit ban hanh
ehuan myc ke loan, ap dung he Ihdng 'thdng luat',
he thdng tai chinh ehu yeu dya vao thi trudng von
ben ngoai, va ngha nghiep ke loan phat trien d raiie
cao.
3. Phan tich nhung thuan loi va khd khan ddi
vdi \ iec ap dung lAS/IFRS a Viet Nam
Dya tren ket qua cua cac nghien cuu vl cac nhan
td anh hudng den viee ap dung lAS/lFRS da dugc
tdng quan d muc 2, phan nay phan tieh dac dilm cua
he thdng kinh ta, ehinh trj, luat phap, tai ehinh va
So 199 Ihang 01/2014

nghe nghiep ke loan cua Viet Nam da tim ra nhihig
thuan lgi vii khd khan ddi vdi viec ap dung
lAS/IFRS Uong mdi tmdng Viet Nam.
Ve kinh te, Theo bao cao nam 2012 ciia Ngan
hang Thi gidi (World Bank, 2012), Viet Nam la mpt
Uong nhiing nude cd nen kinh te phat triln nhanh
nhit. Ndn kinh Xe ngay mdt cdi md, dac biet la khi
Viet Nam chinh thiic gia nhap WTO vao nam 2007,
danh diu mpt bude ngoat quan trgng trong viec hgi
nhap vdi nen kinh te the gidi. Day chinh la dgng lyc

ciing nhu ap lyc Ui ben ngoai ddi hdi Viet Nam phai
nhanh chdng hoan thien he thdng chuan myc k§
loan phu hgp vdi lAS/IFRS nau Viet Nam thyc sy
muon md rdng quan he hgp tac kinh te vdi the gidi.
Ciing theo bao cao nam 2012 cua Ngan himg Th8
gidi, linh vuc kinh te tu nhan ngay cang ddng vai tro
quan trpng, nhung khu vuc kinh te nha nudc vin
ddng vai Ud chu dao Irong nen kinh te; din den sd
hiru nha nudc van ehilm li tipng eao tiong nen kinh
le. Mpt khi cac doanh nghiep nha nudc^ giir vai tro
chu dao trong nen kinh le thi ka toitn dugc su dung
nhu mdt cdng cu cua nhit nudc da quan Iy cac doanh
nghiep. Diau nay duge the hien ro d dac thii ciia he
thdng ka loan Viet Nam; dd la mac du da ban hanh
chuan myc ke toan nhung che dp ke loan van tdn tai
d Viet Nam. Viec duy Ui ehe dp ke loan d Viet Nam
la each de cae ca quan quan Iy nhii nudc de quan ly
cdng tac ka loan tai ehinh cua eac doanh nghiep
(Yang va Nguyen, 2003). Day la trd ngai ddi vdi
viec ap dung lAS/IFRS d Viel Nam vi lAS/IFRS
chu trpng cung cip thdng tm phue vu cho viec ra
quydt djnh cua cac nhit dau tu va cac ddi tupng khac
chii khdng phai phue vy cho quan ly cua eac co
quan nha nudc.
Ve chinh tn, O Viet Nam, Chinh phu can thiep
sau vao mgi ITnh vuc, ke ea ke loan. Chuan myc va
cha do ke loan dau dugc Bd Tai chinh soan thao va
ban hanh; cae td ehiie nghe nghiep ke loan khong
ddng vai trd quan Irpng trong qua trinh nay
(Nguyen, Hooper, & Sinclair, 2012). Trong khi do,

de cd tha van dung lAS/IFRS mpt each hieu qua,
can phai cd su tham gia cua cac td chiie nghe nghi?p
ke loan vdi sy am hieu ve Ihyc lien ke loan va dieu
kien thue te cua Viet Nam vao qua Uinh soan thao
chuan muc de dam bao he thdng chuan myc ke loan
dugc ban hanh vira phii hgp vdi lAS/IFRS vita thich
hpp vdi mdi tmdng Viet Nam.
Vi phdp ludt: He thdng phap lual d Viet Nam la
he thdng bd luat. Tucmg Ur cac nudc sii dung h?
thdng bd luat, he thdng kd loan Viet Nam chu Upng
42

kinlilr.Mtriei


N G H I C N cuu-TRflOD®|
viec ban hanh che dp kl loan cu thi (mie-based
system), it can den xet doan nghi nghiep ciia kl
loan vien. Cha do ke loan chu trgng nhirng vin dl
ve thue hem la eung cap thdng tin cho cac nha diu
tu; va ke toan d cac doanh nghiep cung quan lam
den cac van de ve thue hon (Nguyen, Hooper, &
Sinclair, 2012). Didu nay lam cho viec ap dung
lAS/IFRS d Viet Nam trd nen khd khan vi
lAS/lFRS thien ve nhiing qui djnh mang tinh dinh
hudng (principles-based), cin nhidu dan sy xet doan
nghe nghiep cua ke loan vian (Ball, 2006), va ddc
lap vdi eac qui dinh ve thue (Hung va Subramanyam, 2007).

Viet Nam nhu phan tich d uan, cd the thay viec ap

dyng lAS/IFRS vao Viet Nam gap nhieu khd khan
hem la thuan lgi. Do do, Viet Nam khdng tha su
dung nguyan ban lAS/IFRS ma can phai xay dung
mpt he Ihdng chuan myc ka loan vita phu hgp vdi
lASTFRS vua thieh hgp vdi mdi Imdng Viet Nam.
4. Kit luan va khuyin nghi giai phap
Dua Uen cac nghien cuu ve anh hudng cua he
thdng kinh te, chinh Irj, phap luat, tai chinh vit nghe
nghiep ke loan den muc dp van dung va each tiep
can vdi lAS/IFRS, cung vdi phan tich cac yau Id
nay trong mdi tmdng Viet Nam, cd tha ket luan viec
van dyng lAS/IFRS vao Viet Nam se gap nhiau rao
Ve he thong tdi chinh: He thdng ngan hang ddng can ban lit thuan lgi. Viec gia nhap WTO va mong
vai trd chu dao tren thi tmdng tai chinh d Viet Nam mudn lang cudng hdi nhap vdi nan kinh ta tha gidi
trong khi thj tmdng vdn van cdn non ue (Leung, tao ra ddng lyc lit ben ngoai ddi hdi Viet Nam phai
2009). Do dd, he thdng tai chinh cua Viet Nam dugc hoan thien he thdng ehuan muc ke loan cua minh
xep vao loai 'tin dung ndi bd', dan ddn he thdng kl theo hudng xieh lai gan vdi IAS IFRS. Tuy nhien,
loan chii trpng viec cung cap thdng tin cho chu ng Viat Nam la mdt nen kinh ta dang phat trien vdi
hem la cac nhii dau tu. Thj tmdng vdn d Viet Nam nhung dac diem nhu sd huu nha nude van cdn
cdn non tre nan chua thu hiit dugc nhiau nha diu tu chiam tl trgng cao, sir dung he thdng bg luat, he
nudc ngoiii. Cac nha dau lu Viet Nam cd thdi quen thdng tai ehinh ehu yau dya vao tin dyng ngi bg,
ra quyel djnh dua Iran 'tam ly dam ddng' (Phan Thj chinh phu can thiep sau vao ITnh vyc ke toan, va
Phude Lan, 2009), nhung il dua tren phan tieh bao nghc nghiep ke loan chua that sy phat trian. Day
cao titi chinh eua doanh nghiep (Nguyin Thj Minh chinh la nhiing trd ngai ddi vdi vice van dung
Tam, 2009). Nhu vay, thj tmdng tai ehinh Viet lAS/IFRS d Viet Nam
Nam, vdi nhiing dac diem nhu da phan tich d tran,
khdng lao ra dpng lye can hoan thien VAS theo
Vdi mdi tmdng khdng thuan lgi cho viec ap dung
hudng xieh lai gan vdi lAS/lFRS.
lAS/IFRS, Viet Nam can phai cd sy ehuan bj ky

Ve nghe nghiep ke lodn: Hdi ka loan Vict Nam
(VAA) khdng ddng vai trd ehu dao trong qua trinh
soan thao ehuan myc ka loan ciing nhu thyc hitnb ke
loan (Nguyen, Hooper, & Sinclair, 2012). Dieu nay
lam cho chuan myc va che do ka loan Viet Nam
khdng cd linh thuc tian eao. Ben canh dd, dito lao
dai hgc ka toan d Viet Nam hudng ngudi hgc Ud
thanh ngudi ghi sd ke loan ban la trd thanh kd loan
vien thyc thu (Nguyen, Hooper, & Sinclair, 2012).
Do dd, Viet Nam thieu ddi ngii ke loan vien dat uau
chuan eiia cae nudc phat Uien. Ke loan vien Viet
Nam ed 'thdi quen' lam ke loan dya vao nhiing
hudng dan cy tha bao gdm ea djnh khoan ka loan
dugc qui djnh bdi che do ke toan (Nguyen va
Richard, 2011, Nguyen va Tran, 2012). Day cung la
trd ngai cho vice van dung lAS/IFRS d Viet Nam vi
ddi hdi kc toan vian phai hieu rd ban chat eua nhung
qui djnh trong ehuan myc de van dyng xir ly eac tinh
hudng da d^ng trong thyc ta
Nhu vay, vdi nhirng dac diem vc kinh ta, chinh
trj, phap luat, tai chinh va nghe nghipp ke loan d
So 199 Ihdng 01/2014

ludng cho Id trinh hdi nhap vdi he thdng chuan muc
ka loan qude ta neu Viet Nam that sy mudn hdi nhap
vdi nan kinh te the gidi Mdt mat, Viet Nam can
khac phyc nhirng Ud ngai va mdi tmdng ddi vdi
viec van dung lAS/IFRS d muc cd the, chang han
nhu: can thiet lap mdt nan kinh te thj tmdng dich

Ihue; tang cudng ban nira vai trd cua kinh te tu
nhan; giam bdt sy can thiep eua Chinh phu vao qua
trinh soan thao va ban hitnh ehuan myc ke toan,
ddng thdi tang eudng vai trd cua VAA trong qua
trinh nay; vit can chu trgng dan viee nang cao chit
luong dito lao nghd ngbiep kl loan. Mat khac, cin
chpn each tiap can vdi lAS/lFRS phii hpp vdi diau
kien ey the cua Viet Nam Tmdc mat. Viet Nam ehi
nan lya chpn va van dung nhihig van de ciia
lAS/lFRS phil hgp vdi Viet Nam, nhiing van da cdn
l^i thi dieu chinh tir lAS/IFRS hoac tu soan thao cho
phil hgp vdi mdi tmdng Viet Nam. Ddng thai vdi
viec khae phue nhiing bat lgi cho vice ap dyng
IAS IFRS, Viet Nam cd Ihl timg budc thay thi VAS
bdi nhiing lAS/lFRS phu hgp "3

kinltliU'liiillricf}


[IGHJCN CLIU - TRflO £)OI
Ghi chii:
Trong bai v i l t nay, thuat ngir 'doanh nghiep nha n u d e ' d u g c diing de chi cac doanh n g h i e p 100% vdn chu
sd hiru nha n u d c va ciic doanh nghiep nha n u d c n a m ti le ed p h a n chi phdi.
Tai lieu tham khao:
Bailey, D. (1995), 'Accounting m transition m the transitional economy', European Accounting Review, so 4, tr. 595-623.
Ball, R. (2006), 'International financial reporting standards (IFRS): pros and cons for investors'. Accounting Ball, R.. Kothan, S. P. & Robm, A (2000), 'The effect of international institutional factors on properties of accounting earnings', Jounia/o/'/icco««r//igi3«(/£^conom/c5, sd 29, tr. 1-51.
Ball, R., Robin, A. & Wu, J. S. (2003), 'Incentives versus standards: properties of accounting income in four East
Asian countries'. Journal of Accounting and Economics, so 36, U 235-270.
Barth, M E,, Landsman, W, R & Lang, M. H, (2008), TntemaUonal accounting standards and accounting quality',

Journal of Accounting Research, so 46, tr. 467-498.
Branson, J. & Alia, M. J. (2011), The efiect of environmental factors on accounting diversity - a literature review,
tmy cap ngay 25 thang 7 nam 2012, tir <http://ssm,com/abstract-17S0479>,
Carmona, S & Trombetta, M. (2008), 'On the global acceptance of lAS/IFRS accounting standards, the logic and
implications of the principles-based system'. Journal of Accounting and Public Policy, so 27, U. 455-461.
Chand, P. & Patel, C. (2008), 'Convergence and hamionization of accounting standards in the South Pacific region'.
Advances in Accounting, so 24, U. 83-92.
Daske, H., Hail, L., Leuz, C & Verdi, R. (2008), 'Mandatory IFRS reporting around the worid: early evidence on the
economic consequences'. Journal of Accounting Research, so 46, tr. 1085-1142,
Deegan, C, (2009), Financial AccounUng Theoiy, McGraw-Hill AusUalia Ply Ltd, Sydney
Deloitte

(2009),

IFRS

in

your

pocket

2009.

tmy

cap

ngay

30

thang

1

nam

2011,

ir

<Ti/dttpubs/pocket2009.pdf >,
Ding, Y., Hope, O.-K., Jeanjean, T. & Stolowy, H. (2007), 'Differences between domestic accounting standards and
IAS: measurement, determinants and \mphci.nons\

Journal of Accounting and Public Policy, so 26, U. 1-38.

Ding, Y., Zhang, H. & Zhang, J, (2007), 'Private vs state ownership and earnings management: evidence from Chinese listed companies'. Corporate Governance: An International Review, s6 15, tr. 223-238.
Hope, O -K., Jin, J. & Kang. T. (2006), 'Empirical evidence on jurisdictions that adopt IFRS', Journal of International Accounting Research, so 5, tr. 1-20
Hung, M, & Subramanyam, K (2007), 'Financial statement effects of adopting international accounting standards:
the case oi Germany", Review of Accounting Studies, s6 12, tr. 623-657.
IAS Plus. (2009), Accounting Standards Updates by Jurisdiction - Vietnam, truy cap ngay 10 ihang 8 nam 2010, tir
< hUpV/www iaspIus.com/country/viemam.htm >,
Jones, S. & Belkaoui, A R (2010), Financial accounting theory, Cengage Learning, Melbourne.
Judge, W., Ll, S & Pinsker, R. (2010). 'National adoption of mtemational accounting standards, an instimtional perspective'. Corporate Governance An International Review. s6 18, U. 161-174.
Larson, R. K. & Sueet, D. L (2004), 'Convergence with IFRS in an expanding Europe, progress and obstacles identified by large accounting firms' survey\ Journal of International Accounting, Auditing and Taxation, s6 13, Ir.
89-119.
Leung, S (2009). 'Banking and financial sector refomis in Vietnam', ASEAN Economic Bulletin, s6 26, tr. 44-57.
Macias, M. & Mumo, F. (2011), 'Examining dual accounting systems m Europe', The International

Journal of

.Accounting, s l 46, tr. 51-78.
Nguyen. C P. & Richard, J. (2011), 'Economic transition and accounting system reform in Vietnam', European
Accounting Review. s6 20, tr. 693-725
Nguyen. C. P & Tran. D K, N. (2012), 'International harmonisation and national particularities of accounting: recent
accounting development in Vietnam', Journal of Accounting and Organisational Changes. s6 8, tr. 431-451.

.s, 199 thdng 01/2014

44

kinlilfU'liiittneii


NGHI6N CUU - TRflO
Nguyen. L , Hooper, K. & Smclair, R. M S. (2012), 'Resistance or change in the Vietnamese accounting field?', trinh
bay tai hpi thao fVorld Business and Economics Research Conference 2012. tmy cap ngay 20 thang 2 nam 2013,
tit <hnp://ssm.coni/abstract=2185148>.
Nguyen Thi Minh Tam (2009), 'Kiem loan - ke loan vdi sy minh bach thdng tm tai chinh tren thi trudng', Tgp Chi
Kiem Todn, tap 4, tmy cap ngay 20 thang 3 nam 2011, tir <http://ww\v.tapchiketoan.com/ke-toan.'chuan-mucke-toan-\iei-nam/kiem-toan-ke-toan-voi-su-minh-bach-lhong-tin-Uen-thi-t.html>.
Nobes, C. (1998), 'Towards a general model of the reasons for international differences in financial reporting'.
Abacus, s6 34,ff. 162-187.
Peng, S. & Van der Laan Smith, J. (2010), 'Chinese GAAP and IFRS' an analysis of the convergence process', Jowrnal of Intel-national Accounting, Auditing and Taxation, so 19, tr, 16-34.
Perera, H. & Baydoun, N. (2007), 'Convergence with international financial reporting standards: the case of Indonesia', v4t/vances in International Accounting. s6 20, tr. 201-224.
Pham, H. H., Tower, G. & Scully, G. (2011), 'Dejure convergence between Viemamese and international accounting standards', trinh bay tai hpi thao quoc te AFAANZ Conference 2011. Darwin, AusUalia
Phan Thj Phudc Lan (2009), Viet Nam chua dp dung todn bd lAS/lFRS. Tai sao?, tmy cap ngay 15 thang 3 nam 2011,
tu .
Prather-Kmsey, J. (2006), 'Developing countnes converging with developcd-country accounting standards' evidence

from South Afiica and Mexico', The International Journal of Accouniing, so 41, tr. 141-162
Pralher-Kinsey, J., Jermakowicz, E & Vongphanith, T. (2008), 'Capital market consequences of European firms'
mandatory adoption of IFRS', trinh bay tai hpi thao American Accounting Association Annual Meeting. Anaheim,
Cahfornia,
tmy
cap
ngay
26
thing
2
nam
2013,
tir
<httpV/wv™'business.i!linois.cdu/accountancy/research/vk2center/conferences/warsaw/papers/Kinsey.pdf>,
Worid Bank (2012), Vietnam development report 2012- market economy for a middle-income Vielnam. Uuy cap ngay
30
thang
5
nam
20! 3,
tir
*http://wwwwds, woridbank.org/extemal/defaLilt/WDSContentServer/WDSP/IB/2011/12/13/000333037_20111213003843/
Rendered/PDF/659800AR00PUBL0elopment0Report02012.pdf>.
Yang, D. C. & Nguyen, A. T, (2003), 'The enterprise accounting system of vietnam and unilcd slates generally
accepted accounting principles: a comparison'. Advances in International Accounting, so 16, Ir. 175-204
Zeghal, D, & Mhedhbi, K. (2006), 'An analysis of the factors affecUng the adoption of international accounting standards by developing countries'. The International Journal of Accounting, so 4 i, Ir. 373-386,

Vietnam has favourable conditions for adopting l A S / I F R S ?
Abstract:
The paper reviews prior researches on inslitiiUonal factors, ie economics, politics, law system,

finance
sy.stem and accouniing profession affecting lAS/IFRS adoption in a country. The paper analyses Vietnam 's
institutional conditions lofind out favourable and unfavourable factors influencing lAS/lFRS adoption in
Vietnam The results show that Vielnam is facing a lot of obstacles to lAS/lFRS adoption The implication
is that the Vietnamese government should carefully plan an approach to converging with lAS/lFRS.

Thong tin tac gia:
* Phgm Hodi Huang,
• Nai cong tdc

tien .sT

Tnrang Dgi hgc Kinh te. Dgi hgc Dd Ndng

- Linh vuc nghien cuu chinh • ke lodn tdi chinh. chudn mirc ke todn.
- Mdt sd tgp chi tieu bieu md tdc gid da tirng ddng tdi cdng trinh nghien ciru: Tgp chi Ke todn. Tap chi
Khoa hgc vd Cdng nghe - Dgi hgc Dd
Dja chi email:

So 199 Ihdng 01/2014

Ndng.



kinhliUyi