CÁC TIÊU CHUẨN ĐO LƯỜNG CHẤT LƯỢNG BÁO CÁO TÀI CHÍNH DỰA THEO QUY ĐỊNH CỦA IASB | Yến | TNU Journal of Science and Technology

CÁC TIÊU CHUẨN ĐO LƯỜNG CHẤT LƯỢNG BÁO CÁO TÀI CHÍNH DỰA THEO QUY ĐỊNH CỦA IASB

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Ngày nhận bài: 20/04/21                Ngày hoàn thiện: 20/05/21                Ngày đăng: 24/05/21

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Đỗ Thị Hải Yến Email to author, Trường Đại học Giao thông vận tải

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Báo cáo tài chính được xem là nguồn cung cấp thông tin về tình hình tài chính và kinh doanh quan trọng cho nhà quản lý doanh nghiệp, nhà đầu tư, và các đối tượng quan tâm khác. Tuy nhiên, trong những năm gần đây, hiện tượng gian lận trong trình bày thông tin trên báo cáo tài chính của các công ty niêm yết xảy ra ngày càng nhiều dẫn tới sự thiếu tin tưởng của những người sử dụng báo cáo tài chính để ra quyết định kinh doanh. Do vậy, việc xác định các tiêu chuẩn để đo lường chất lượng báo cáo tài chính theo chuẩn quốc tế cần được chú trọng hơn, nhất là trong bối cảnh Việt Nam đang có lộ trình bắt buộc áp dụng Chuẩn mực báo cáo tài chính quốc tế - IFRS sau năm 2025. Bài báo này trình bày các tiêu chuẩn đo lường là cơ sở khách quan trong việc đánh giá chất lượng báo cáo tài chính tin cậy và trung thực dựa theo quy định của IASB (Hội đồng chuẩn mực kế toán quốc tế).

Từ khóa


Tiêu chuẩn; Đo lường; Báo cáo tài chính; Chất lượng; IASB

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Tài liệu tham khảo


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DOI: https://doi.org/10.34238/tnu-jst.4404

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