Browsing AUT Faculties by Author "Nguyen, L-U"
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The (Un)suitability of Fair Value Accounting in Emerging Economies: The Case of Vietnam
Nguyen, L-U (Emerald, 2019)Purpose This study aims to explore the suitability and challenges of implementing fair value accounting (FVA) in Vietnam, an emerging/transitioning economy. While such implementation would enable convergence with ...