Tóm tắt Luận án Completing the Financial instruments accounting for non-Financial firms in Vietnam

<p> In order to implement the solutions to complete FIA for non-financial firms in Vietnam, the collaboration among the Government, enterprises and training institutions is essential. The Government plays an important role in formulating a legal framework and providing guidance on the accounting policies. Enterprises are the implementers of these solutions, thus, this process does not only require the update of new practices by the firms’ accountants, but also the support from firms’ managers. The training institutions maintain their leading role in disseminating knowledge, updating FIA for accounting practitioners and the society in general. </p>

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