International Convergence Of Accounting Standards In Vietnam

In recent years,with the rapid development of market economy,the accounting standards are constantly improving,the Commission is committed to the cause in the grand international accounting international accounting standards,international convergence of accounting standards has become the economic region in the world body to pay close attention to the problem.The development pattern of global economic integration,is the development of the international convergence of accounting standards background,deepening trade between economies,more and more countries realize the importance of accounting as a business language,communication,gradually joined the ranks of the international convergence of accounting standards,which promoted the international convergence of accounting standards to a great extent.Comparison of play Vietnam economic development,weak economic foundation,therefore,should be more involved in the process of international economic development,improve the national economic development level,for a long time,in the face of the international convergence of accounting,Vietnam in promoting the international convergence of accounting standards in Vietnam always hold a positive attitude.Especially since the beginning of twenty-first Century,Vietnam in the process of the formulation of accounting standards,positive reference to international accounting standards,consciously take the international road of development,and has made great progress,the new accounting standards promulgated by the time,for the same trend has a very important significance of accounting standards in Vietnam.From the definition of the concept,this paper expounds the feasibility of the international convergence of accounting standards in Vietnam.This paper analyzes the influencing factors of the international convergence of accounting standards in Vietnam,and puts forward the principles and strategies that should be followed in the process of international convergence of accounting standards.The international convergence of accounting standards is a process of constant development,the direction is a future world economy development,we should weigh the pros and cons,fully combined with the basic national conditions in Vietnam;actively and steadily push forward the international convergence of accounting standards in Vietnam.According to the changing international situation,economic policy,especially in the process of development,the global economic integration of the market economy,and constantly promote and improve the accounting standards.In the process of convergence,adhere to the principle of position;learn from the successful experience,to achieve the healthy and stable development of the economy.