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Vietnam continues to outperform global averages in women’s leadership. Explore key insights from Grant Thornton’s Women in Business 2026 report on gender diversity and CEO representation.
Explore Grant Thornton Vietnam’s M&A Outlook 2026, featuring Vietnam’s M&A market performance in 2025, key sectors, investor trends and deal drivers for 2026.
In-depth analysis of Circular 99/2025/TT-BTC from an IFRS perspective, assessing its level of alignment and implications for IFRS conversion in Vietnam.
Increasing attention on companies’ cash generation and liquidity position has led financial statement users, regulators and other commentators to focus increasingly on the Statement of Cash Flows. However, this additional focus and scrutiny has also highlighted some common errors and inconsistencies in its preparation. This Guide aims to remind management of IAS 7's basic requirements; highlight interpretative and practical application issues; and provide insights to address these issues.
The International Accounting Standards Board (IASB) has recognised the need for guidance. In 2003 it published IFRS 1 First-time adoption of International Financial Reporting Standards (IFRS 1).