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Intangible Assets Accounting Practices in Vietnamese Enterprises
https://doi.org/10.69200/0002007387
https://doi.org/10.69200/0002007387c37e75dd-0bb1-4825-b36a-acfecc8b0401
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
rkz051-1-04-tranthithuong.pdf (295.8 KB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2020-02-01 | |||||||
| タイトル | ||||||||
| タイトル | Intangible Assets Accounting Practices in Vietnamese Enterprises | |||||||
| 言語 | en | |||||||
| 著者 |
Tran, Thi Thuong
× Tran, Thi Thuong
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| 言語 | ||||||||
| 言語 | eng | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Intangible asset | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | VAS 04 | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | accounting | |||||||
| キーワード | ||||||||
| 言語 | en | |||||||
| 主題Scheme | Other | |||||||
| 主題 | Vietnam | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| ID登録 | ||||||||
| ID登録 | 10.69200/0002007387 | |||||||
| ID登録タイプ | JaLC | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | The international economy has transformed from an industrial base to a knowledge base with an increase in the services sector. Hence, intangible assets have become more important to enterprises and their owners. In addition, intangible assets form a large part of business value: 53% globally and 26% in Vietnam. Therefore, this study describes current accounting practice for intangible assets in Vietnamese enterprises, and suggests appropriate recommendations to innovate intangible assets accounting. Particularly, this study summarizes characteristics of 59 Vietnamese enterprises in the sample and characteristics of accountants in these enterprises. In addition, this study analyzes current legal framework of accounting for intangible assets, the disclosure information of intangible assets accounting and accounting practices for intangible assets in 59 Vietnamese enterprises. Moreover, this study also provides a path to innovate intangible asset accounting in Vietnam. First, Vietnamese Accounting Standard (VAS) No. 04 for intangible assets should be updated in accordance with the latest version of International Accounting Standard (IAS) No. 38 for intangible assets and the conditions of Vietnamese economy. Second, Ministry of Finance (MOF) should draw a roadmap for promulgation and implementation of accounting standard for impairment of intangible assets. The last point is that MOF should organize additional training course or workshops to train accountants for contents of IAS 38 for intangible assets and IAS 36 for impairment of assets. | |||||||
| 言語 | en | |||||||
| 書誌情報 |
ja : 駒沢大学経済学論集 ja-Kana : コマザワ ダイガク ケイザイガク ロンシュウ 巻 51, 号 1, p. 67-82, 発行日 2019-12 |
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| 出版者 | ||||||||
| 出版者 | 駒澤大学経済学会 | |||||||
| 言語 | ja | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | PISSN | |||||||
| 収録物識別子 | 0389-9853 | |||||||
| 書誌レコードID | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AN00093494 | |||||||
| レコードID | ||||||||
| 値 | XC01920142 | |||||||
| 掲載誌情報 | ||||||||
| 値 | 駒澤大学経済学論集51(1) | |||||||
