Abstract 5-6 摘要 7-17 CHAPTER 1 INTRODUCTION 17-29 1.1 Background of the research 17-21 1.2 Review of the literature on the international convergence of accounting standards 21-26 1.2.1 Studies of formal convergence of accounting standards 21-24 1.2.2 Studies of material convergence of accounting standards 24-25 1.2.3 Domestic studies on international convergence of accounting standards 25-26 1.3 Research method 26-27 1.4 Significance of the study 27-28 1.5 The structure of the thesis 28-29 CHAPTER 2 OVERVIEW ON INTERNATIONAL CONVERGENCE OFACCOUNTING STANDARDS 29-50 2.1 Introduction 29 2.2 The concept of accounting convergence 29-31 2.3 The necessity of international convergence of accounting standards 31-33 2.4 Benefits of international convergence of accounting standards 33-34 2.5 The process of international convergence of accounting standards 34-48 2.5.1 Relations between the IASC and International Organization of Securities Commissions (IOSCO) 34-38 2.5.2 Relations between the IASB and the European Union (EU) 38-41 2.5.3 Relations between the IASB and Financial Accounting Standards Board (FASB) 41-44 2.5.4 Relations between the IASB and the other countries 44-48 2.6 Conclusion 48-50 CHAPTER 3 METHODS MEASURE INTERNATIONAL CONVERGENCE OFACCOUNTING STANDARDS 50-59 3.1 Introduction 50 3.2 The methods of material convergence measurement of accouting standards 50-52 3.3 The methods of formal convergence measurement of accounting standards 52-57 3.3.1 Euclidian distances method 53-54 3.3.2 Jaccard‘s coefficients method 54-55 3.3.3 Spearman’s correlation coefficient method 55-56 3.3.4 Method of Fuzzy clustering analysis 56-57 3.4 The choice of measurement method of accounting standards convergence 57-58 3.5 Conclusion 58-59 CHAPTER 4 THE EXPERIENCE OF CHINA AND OTHER NATIONS INCONVERGENCE TO IAS/IFRS 59-74 4.1 Introduction 59 4.2 The experience of Chinese-accounting standards setting and Its convergence with IAS/IFRS 59-68 4.2.1 Development of accounting standards in China 59-65 4.2.2 The key differences between IAS/IFRS and CAS 65-66 4.2.3 Convergence of Chinese accounting standards with IAS/IFRS 66-68 4.3 Experience of Australian in convergence to IAS/IFRS 68-69 4.4 Experience of nations in ASEAN of convergence with IAS/IFRS 69-72 4.4.1 Malaysia 69-71 4.4.2 Singapore 71-72 4.5 The lessons learned for Vietnam 72-73 4.6 Conclusion 73-74 CHAPTER 5 DEVELOPMENT STATUS OF VIETNAMESE ACCOUNTINGSYSTEM 74-101 5.1 Introduction 74 5.2 The Vietnamese accounting system under a centrally planned economy 74-84 5.2.1 The Vietnamese accounting system before 1960s 74-75 5.2.2 Period of setting foundation of the Vietnamese accounting system(1961-1974) 75-80 5.2.3 The period of unification of accounting and statistics(1975-1985) 80-84 5.3 The process of internationalization of Vietnamese accounting system 84-97 5.3.1 The characteristics of internationalization process of Vietnamese accounting 84-85 5.3.2 The reform process of Vietnamese accounting system 85-97 5.4 Major changes of the Vietnamese accounting policy 97-99 5.4.1 The modification of accounting objectives 97-98 5.4.2 New unified chart of accounts 98-99 5.4.3 New financial statements 99 5.5 Conclusion 99-101 CHAPTER 6 PRESENT STATUS OF VIETNAMESE ACCOUNTINGSTANDARDS 101-120 6.1 Introduction 101 6.2 Basis for the construction of Vietnamese accounting standards 101-102 6.3 Basic procedures of development Vietnamese accounting standards 102-104 6.4 Status quo of Vietnamese accounting standards 104-119 6.4.1 General comparison between VAS and IAS/IFRS 104-113 6.4.2 The difficulties in applying IAS/IFRS 113-115 6.4.3 VAS has so time lag and lack of quantities 115-119 6.5 Conclusion 119-120 CHAPTER 7 MEASUREMENT OF FORMAL CONVERGENCE OF VAS WITHIAS/IFRS 120-137 7.1 Introduction 120 7.2 Research methodology 120-130 7.2.1 Sample 120-122 7.2.2 Methodology 122-130 7.3 Results and analysis 130-136 7.4 Conclusion 136-137 CHAPTER 8 PROPOSED ROADMAP CONVERGENCE WITH IAS/IFRS INVIETNAM 137-153 8.1 Introduction 137 8.2 The influential factors the full convergence with IAS/IFRS 137-144 8.2.1 International environment 137-138 8.2.2 National environment 138-144 8.3 Future challenges for Vietnam in the full convergence with IAS/IFRS 144-149 8.3.1 The role of various stakeholders in ensuring convergence with IAS/IFRS at a specified future date 144-147 8.3.2 Challenges for Vietnam in the convergence process 147-149 8.4 The roadmap for convergence with IAS/IFRS in Vietnam 149-151 8.4.1 Adoption scope and implementation plan 149-150 8.4.2 Solution of promote convergence with IAS/IFRS 150-151 8.5 Conclusion 151-153 CONCLUSIONS AND SUGGESTIONS FOR FURTURE RESEARCH 153-156 REFERENCES 156-170 ACKNOWLEDGEMENTS 170-171 Appendix A RESEARCH PUBLICATION 171-172 Appendix B COMPARISON ITEMS’ SELECTION AND THEIR MATCHING DETAILS 172-216 |
