某会计师事务所给越南财政部的咨询报告

1、What is the purpose of the report?The purpose of this report is to provide fair advises for the Vietnanmese Ministry of Finance about whether the Vietnamese government should adopt International Financial Reporting Standards. In addition, the report will give some recommonedations about whether or n

2、ot the Vietnanmese government should fully adopt IFRS and whether MoF should perform one-off adoption.What is the audience for the report?The audience for the report will be the Vietnamese Ministry of Finance and organizations in support of and against the adoption of IFRS.What are the (key) d ecisi

3、ons to be mad e?There are three key decisions to be made. The first one is whether the Vietnanmese government should adopt IFRS. Second, if the Vietnanmese government adopt the IFRS, whether the Vietnanmese government should fully adopt IFRS. The third one is whehter the adoption is a one-off adopti

4、on or a gradual compliance with IFRS.What information woul d help you to make these decisions?The origins, hisitory and expansion of IFRS are necessary for MoF to understand IFRS. Current and future position of IFRS are also essential for policy makers. The costs and benefits of adoption of The anal

5、ysis of adoption of IFRS in countries like Vietnam would be helpful. Examples that fully adopt IFRS and one-off adopt IFRS are also necessary.Which information sources are most likely to hold this information?Books like Research in Accounting in Emerging Economics are good sources for this report.Jo

6、urnal articles discuss about the adoption and results in emerging marketsand low investor protection countries are good sources.Reports, review, discussion paper and reflections from professional institutions like CPA and ACCA are also good sources.When you search for relevant information (in a data

7、basefor example) what keywords will/are you using?I will use adoption of IFRS ', fully adoption of IFRS ', accounting standards in Vietnam ' one-off adoption of IFRS ', adoption of IFRS in South-East Aisa 'and adoption of IFRS in Vietnam 'as key words.Identify 10 sources rel

8、evant to the project (e.g. journal articl es, textbooks, websites etc.)1. Houqe, M.N., Easton, S. and van Zijl, T., 2014. Does mandatory IFRS adoption improve information quality in low investor protection countires?. Journal of International Accounting, Auditing and Taxation , 23(2), pp.87-97.2. Ra

9、manna, K. and Sletten, E., 2014. Network effects in countries'adoption of IFRS.The Accounting Review, 89(4), pp.1517-1543.3. Phan, D.H.T. and Mascitelli, B., 2014. Optimal approach and timeline for IFRS adoption in Vietnam: Perceptions from accounting professionals. Research in Accounting Regula

10、tion , 26(2), pp. 222-229.4. Jeanjean, T., 2012. The effect of IFRS adoption, investor protection and earnings quality: Some reflections. The International Journal of Accounting. 47(3), pp.356-362.5. Jang, M.H. and Rho, J.H., 2016. IFRS adoption and financial statement readability: Korean evidence.

11、Asia-Pacific Journal of Accounting & Economics, 23(1), pp.22-42.6. Shima, K.M. and Yang, D.C., 2012. Factors affecting the adoption of ifrs. International Journal of Business, 17(3), p.276.7. Houqe, M.N., Monem, R.M. and Van Ziji, T., 2012. Government quality, auditor choice and adoption of IFRS

12、: A cross country analysis.Advances in Accounting,28(2), pp.307-316.8. Ritsumeikan, L., 2012. Culture and the Globalization of the International Financial Reporting Standards (IFRS) in Developing Countries. Journal of International Business research, 11(S2), P.31.9. Lasmin, R., 2012. The unwanted ef

13、fects of international financial reporting standards (IFRS) adoption on international trade and investments in developing countries. Journal of Economics and Economic Education Research,13(1), p.1.10. Sun, C., 2013. The possible application ofinternational accounting standards inChina (Doctoral diss

14、ertation, University of Birmingham).Complete a source analysis on 3 of the 10 sources with full bibliographic referencesFull citati on of resourceHouqe, M.N., Easton, S. and van Zijl, T., 2014. Does mandatory IFRS adoption improve in formatio n quality in low in vestor protecti on coun tires?.Jour n

15、al of Intern ati onal Acco unting,Auditi ng and Taxation , 23(2), pp.87-97.Author ' s credentialsMuhammad Nurul Houqe is a senior lecturer of accou nting in Victoria Un iversity of Welli ngtom. He mai nly focus on Capital market research.Author ' s intended audieneeAuthor's intended audi

16、ence are standard setters and regulators in low investor protection countries.Author ' s main argument(s)/main idea(s)Author's main argument is that the adoption of IFRS will improve the information quality in low investor protection countries, so the investors in these countries will get mo

17、re protection.What evide nce is provided to support the argume nt/idea? Give specific examplesThe author listed the forecast earnings and actual earnings of 578 firms in France, Germany and Swede n to support the in crease in accuracy of forecast.List facts provided by the author(s)The regression ra

18、n by researchers suggests that the adoption of IFRS in France, Germany and Swede n in creased 0.69% forecase accuracy of an alysts.List opinions provided by author(s)The adoption of IFRS does not only have an effect on high investor protection countries but also have a positive effect on low in vest

19、or protecti on cou ntries and civil law cou ntries. The adopti on of IFRS ben efits low in vestor protection countries than high investor protection countries.Why this a valuable resource for you? How will you use it?This resource talks about the ben efits for Viet nanm ese gover nment to adopt IFRS

20、because it will in crease the acco un ti ng in formati on quality. I will use it as an evide nce to support the adopti on of IFRSDoes the source raise any questi ons you n eed to an swer?The questi on is whether Viet nam is a low in vestor protecti on cou ntry.Does the source have connections to oth

21、er sources you have seen? (For example, it supports or contradicts them) If so, n ame the sources.No.Con clusi on (overall value of the resource and use in the report)This resource is a main evide nce of support ing adopti on of IFRS in the discussi on part.Full citati on of resourcePhan, D.H.T. and

22、 Mascitelli, B., 2014. Optimal approach and timeline for IFRS adoption inVietnam: Perceptions from accounting professionals.Research in Accounting Regulation ,26(2), pp. 222-229.Author ' s credentialsDuc Hong Thi Pha n is doing her post-doctor research in Swin bur ne Uni versity of Tech no logy.

23、 Her main research area is IFRS.Author ' s intended audieneeThis paper is writte n for Viet nanm ese policy makers, accou nting practiti on ers and educators.Author ' s main argument(s)/main idea(s)The author's main idea is that the IFRS should be gradually adopted in Viet nam. The perio

24、d should be 5 years.What evide nee is provided to support the argume nt/idea? Give specific examples The author provided a survey in clud ing 728 useable resp on ses to support her view.List facts provided by the author(s)31% of the resp ondents support full adopti on and 65% of them support con ver

25、ge nee. Only 5% of them do not allow a cha nge in curre nt accou nting sta ndards in Viet nam.List opinions provided by author(s)The adoption of IFRS in Vietnam may not improve the informaion quality because the implementation is not en forced and the supervisi on system in Viet nam is not suffifice

26、 nt.Why this a valuable resource for you? How will you use it?This is a valuable resource because the author provide a survey, which clearly stated the opinions and the degree to which the Viet nanm ese en tities prepared. I will use it as a evide nce that Viet nanm ese en tites attitude towards the

27、 adoption of IFRSDoes the source raise any questi ons you n eed to an swer?NoDoes the source have connections to other sources you have seen? (For example, it supports or contradicts them) If so, n ame the sources.NoCon clusi on (overall value of the resource and use in the report)This resource is a

28、 main evidence of potential risks of fully adopt and one-off adopt in the discussi on part.Full citati on of resourceJeanjean, T., 2012. The effect of IFRS adoption, investor protection and earnings quality: Some reflecti ons.The Intern ati onal Jour nal of Acco un ti ng.47(3), pp.356-362.Author 

29、9; s credentialsThomas Jeanjean is a Professor and Dean of Accounting and management control department in ESSEC Busin ess School. He is also the Preside nt of the French Acco un ti ng Associati on.Author ' s intended audieneeThe author 'inten ded audie nee are researchers and acco un ti ng

30、and finance professi on als.Author ' s main argument(s)/main idea(s)The author reviewed the result that the adopti on of IFRS in creased acco unting quality and in crease the degree of in vestor protecti on. Then, he found that the con clusi on ot these researchers is right but n eed to be more

31、specificially.What evide nee is provided to support the argume nt/idea? Give specific examplesThe author gathered more papers to con fimred that con clusi on of the researchers.List facts provided by the author(s)The in crease of in vestor protecti on is con firmed.The in crease of acco un ti ng quality is con firmed.List opinions provided by author(s)In vestor protect ion n eed to be measured.The use of Large sample should be justified.Earning measureme nt should be more specific.Why this