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Authors: TS. Nguyễn Thị Mai Lê *- TS. Phạm Thị Kim Yến
6    0
Accounting and auditing
: 253     : 33-36
Publishing year: 10/2024
The adoption ofInternational Financial Reporting Standards (IFRS) is an inevitable trend driven by global economic development and integration. It opens the door for Vietnamese businesses to enter the international market and attracts foreign investment into Vietnam. However, the concept ofIFRS remains relatively new to both policy-making bodies and local businesses. Starting in 2025, a group ofcompanies will be required to implement IFRS, placing the requirements on managers, enterprises, and accounting staff to familiarize themselves and develop plans for its application. The initial phase of this transition is fraught with challenges and difficulties. This article outlines the key obstacles faced by businesses, regulatory agencies, and the market, and offers solutions to help ensure a more seamless implementation of IFRS.
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