Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
Whether serving public sector organisations, owner managed businesses, private individuals or listed companies with overseas operations, our goal is to help our clients achieve their ambitions.
What are the basics with regards to financial instruments?
A financial instrument is defined as any contract that gives rise to:
A financial asset of one entity and
A financial liability or equity instrument of another entity
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The spread of COVID-19 epidemic in the world is still complicated, causing severe difficulties and challenges for businesses in many fields. This has led to some notable issues in preparing, presenting and approving the financial statements.
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Agriculture is an important economic sector in Vietnam, though, so far, Vietnam has not had an Accounting Standard that defines basic accounting concepts in specific agriculture, such as cultivation, guidelines related to agriculture accounting are few and not specific.
In this newbrief, there are some notable points:
Recognition capitalization of borrowing cost
The principles of preparation and presentation of current and non-current asset items on statement of financial position
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