Differences of Items in the Financial Statements of FDI Firms under Vietnamese Accounting and International Accounting

This study is conducted to investigate the differences of items in the financial statements of FDI Firms under to Vietnamese Accounting and International Accounting (IAS/IFRS). Data were collected by conducting surveys of FDI firms, independent audit firms from 2015 to 2017. Descriptive analysis and T-test have been employed to measure the differences among items in the financial statements under Vietnamese and international accounting. The result shows that there is a significant difference in recording, measuring and reporting items in the financial statements of FDI firms under Vietnamese and international accounting. Based on the results, some suggestions have been given for reducing the gap between Vietnamese accounting and international accounting, including financial statements. Keywords: Vietnamese Accounting, International Accounting, Financial Statement