Issue: Số 1 - Tháng 1 - 2022Tài chính - Ngân hàng - Bảo hiểm
The current implementation of fair value principle in Vietnamese listed enterprises: Barriers and solutions
Published: July 30, 2026
Abstract
This study aims to clearly identify the current application of fair value principle in some listed enterprises which are representative of listed enterprises on the Ho Chi Minh City Stock Exchange. This study also examines barriers in the transition from applying Vietnamese Accounting Standards to International Financial Reporting Standards (IFRS) No.13. Based on the study’s findings, some solutions are proposed to facilitate the implementation of fair value principle in Vietnam in the coming time.
Keywords
IFRSfair valuelisted companyintergration
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