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Formal accounting harmonization - a new measurement scheme demonstrated by Vietnam’s data and international financial reporting standards

This paper contends the data specifically used to evaluate accounting measurement issues. The data will be divided into initial and subsequent recognition because such partition collectively affects the financial report figures.

Từ khóa: Formal accounting harmonization, Flat world, Financial Reporting Standards, International Accounting Standard Board, World Bank

13 p tailieu_cntp 30/04/2020 177 1

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