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This guidance is the first in a series of guides published by Grant Thornton Vietnam in order to assist Vietnamese entities in their transition from Vietnamese Accounting Standards (VAS) to International Financial reporting Standards (IFRS) when preparing financial statements.

This newsletter is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards with effective date from 1 January 2021.

This publication is designed to give preparers of IFRS financial statements a high-level awareness of recent changes to International Financial Reporting Standards. It covers both new Standards and Interpretations that have been issued and amendments made to existing ones.

IFRS News is your quarterly update on all things relating to International Financial Reporting Standards. We’ll bring you up to speed on topical issues, provide comment and points of view and give you a summary of any significant developments.

Accounting Alert - Circular 53/2016/TT-BTC

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).