Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam

Determinants of the Implementation of the Public-Sector Consolidated Financial Statements in Vietnam

The purpose of this study is to identify factors that affect the implementation of the consolidated financial statements (CFS) of the public sector in Vietnam. The study also presented some of the benefits and challenges of implementing CFS in the view of some experts in Vietnam. The majority view o...

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Bibliographic Details
Main Authors: Yen Thi Tran, Thanh Thi Cam Tran, Trang Cam Hoang
Format: Article
Language:English
Published: Mendel University Press 2020-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
consolidated financial statements
benefits
challenges
Decree No. 25/2017/ND-CP
public sector
Vietnam
Online Access:https://acta.mendelu.cz/68/5/0903/

Internet

https://acta.mendelu.cz/68/5/0903/

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