베트남과 한국회계제도의 비교연구

Abstract

Accounting system from all over the world is different according to social environment, political, economical, educational, and cultural difference. But, accounting standards based on IFRS have established accounting standards setter institute jointly. After 1990, Vietnam is established accounting system with open economy and many regulations are announced. The present, Vietnam accounting standards and main laws are composed of accounting low, Vietnam accounting system and so on. According to the study, the difference between Korea accounting system and Vietnam account system is as follows. First, accounting standards setter of Vietnam is finance ministry and Korea is accounting institute. In connection with financial reporting, Korea is not a form but Vietnam must choose one of reporting forms (financial reporting system, double entry system, account books, current accounting standards). And it must be observed. In other words, Vietnam accounting standards is not different from basic accounts and contents between Korea and America. Lately, steady reforms of accounting standards make no difference international financial reporting standards (IFRS) in many parts.