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Vietnam

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Financial reporting framework in Vietnam

All domestic companies, listed and unlisted, are currently required to use the Vietnamese Accounting Standards (VASs), which have been developed by the Vietnamese Ministry of Finance. Generally, the VASs were based on IASs that were issued up through 2003, though some modifications were made to reflect local accounting regulations and environment. None of the IASB's amendments to IASs nor new IFRSs have been adopted.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.