5038 - Accounting - Fontsheet ASM1
5038 - Accounting - Fontsheet ASM1
5038 - Accounting - Fontsheet ASM1
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I.INTRODUCTION
Our firm has great accountants who undertake extensive business consulting work for our
clients. The company has its headquarters in central London and UK branch offices in
Birmingham and Southampton. Last year, group revenues were £200m with 25% coming from
markets outside the UK, mainly in Southeast Asia. Our company has a small branch office in
Vietnam. The company also has a policy of attracting smaller business customers, who it feels
have great growth potential. As an Intern, working with the firm's SME Units, I will use this blog
to market and promote our firm's accounting services to new and existing clients. Besides, I will
clarify the accounting function in an organization, the context and purpose of financial
accounting and management accounting.
The definition of accounting and the objectives of the accounting function will be presented
in detail in this blog post. The article will then list the main users of data accounting. The article
will also evaluate and consider how the accounting function interacts with other functions. This
blog post will define the function and meaning of accounting information system in part II.
Difference between financial accounting and management accounting will be presented later in
the article. The blog will also go over the limitations and dangers of compliance organizations.
The blog will also include an example from around the world that shows the role of accountants
in guiding decision-making to enhance conversation.Information about PricewaterhouseCoopers
(PwC), a global partnership that provides specialized business consulting services, will be
presented in the course.Definition of accounting and objectives of the function Accounting will
be covered in detail in this blog post. The article will then list the main users of data accounting.
The article will also evaluate and consider how the accounting function interacts with other
functions.Recently, the company has given more priority to developing markets, especially
markets in Southeast Asia that have a small customer base and high growth potential.
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II.THE ROLE OF ACCOUNTING IN THE ORGANIZATION
Business accounting: is accounting in businesses operating with the main goal of making a
profit.
Public accounting: is accounting at units that do not operate for profit-making purposes, such as
social charity organizations, state organizations, etc.
Accounting helps businesses manage and develop proactively and legally. Through
accounting, business managers can measure and analyze the company's financial data and
provide development directions and increase profits in the field in which the company operates.
Business Accounting Business also clearly shows the current financial situation that the
company has based on the correlation between revenue and expenses. This will also help
business owners have a more intuitive and specific view of what their business needs to do in the
future.
Business accounting helps maintain sustainable relationships with customers and build
brands more effectively. When accounting work is done seriously and accurately, it will help
businesses Minimize fraud risks, ensure legality and transparency for businesses and
demonstrate business credibility.
Therefore, the role of corporate accounting is very important in contributing to building the
reputation and success of the business.
The main purpose of financial accounting is to track, record and ultimately report on
financial transactions by creating financial reports.This must be done using standard principles
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contained in Generally Accepted Accounting Principles (GAAP) rules. These rules are set forth
by the Financial Accounting Standards Board (FASB) and are designed to promote consistency
in reporting processes
Public accounting firms provide accounting services to a variety of clients, including service
businesses, manufacturers, retailers, nonprofits, government entities, and individuals. Public
accounting focuses on auditing, tax preparation, tax consulting and consulting, including the
preparation and analysis of financial statements
Cost accounting is a special field that observes the actual costs of business operations.
Used internally, cost accounting is typically used in manufacturing environments, although it can
also be used for service businesses. Cost accounting considers both fixed and overhead costs
variables that a business incurs such as raw material costs, labor, overhead, maintenance and
production costs, ultimately providing management with important information such as the
break-even point
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and businesses. It is commonly used by banks, police departments, lawyers and businesses,
examining financial transactions and then providing those findings in a full report.
Unlike other forms of accounting regulated by the FASB, tax accounting is regulated by the
Internal Revenue Code (IRC) and is designed to ensure that businesses, nonprofit organizations,
and individuals must comply. Tax accountants work with these entities to ensure accuracy in
calculating and reporting tax liabilities for their clients.
2.2.8 Audit
While accounting involves tracking and reporting all of a business's financial activities, an
audit is designed to provide an independent analysis of that financial performance to ensure that
a business A business is recording transactions according to accepted rules and standards
Create invoices and documents to track issues related to goods storage, import - export process -
inventory, raw materials in business.
Inventory reporting to minimize risk and loss for businesses and better manage goods
One of the important types of accounting is fixed asset accounting. This person's task will be
to perform the following steps:
Inventory and evaluate fixed assets of enterprises according to state regulations. Report on fixed
assets of companies and enterprises
Revenue is understood as the total amount of money received from the consumption of
goods, financial activities, service offerings, etc.
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3. Main users of accounting information
3.1. External Users.
Lenders seeking details about a company's financial situation. Also, the lender wants to see the
company's entire economic picture. To reduce the risk of default or default, they want to know
about cash flows and repayment plans, among other things. Lenders want to ensure that the
business can repay the debt when it matures [ CITATION Gee22 \l 1066 ].
3. Main users of accounting information
3.1. External Users.
Lenders seeking details about a company's financial situation. Also, the lender wants to see the
company's entire economic picture. To reduce the risk of default or default, they want to know
about cash flows and repayment plans, among other things. Lenders want to ensure that the
business can repay the debt when it matures [ CITATION Gee22 \l 1066 ].
Main users of accounting information
3.1. External Users.
Lenders seeking details about a company's financial situation. Also, the lender wants to see the
company's entire economic picture. To reduce the risk of default or default, they want to know
about cash flows and repayment plans, among other things. Lenders want to ensure that the
business can repay the debt when it matures [ CITATION Gee22 \l 1066 ].
3. Main users of accounting information
3.1. External Users.
Lenders seeking details about a company's financial situation. Also, the lender wants to see the
company's entire economic picture. To reduce the risk of default or default, they want to know
about cash flows and repayment plans, among other things. Lenders want to ensure that the
business can repay the debt when it matures [ CITATION Gee22 \l 1066 ].
3. Main users of accounting information
3.1. External Users.
Lenders seeking details about a company's financial situation. Also, the lender wants to see the
company's entire economic picture. To reduce the risk of default or default, they want to know
about cash flows and repayment plans, among other things. Lenders want to ensure that the
business can repay the debt when it matures [ CITATION Gee22 \l 1066 ].
2.3. Main users of accounting information
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Lenders seeking details about a company's financial situation. Also, the lender wants to see
the company's entire economic picture. To reduce the risk of default or default, they want to
know about cash flows and repayment plans, among other things. Lenders want to ensure that the
business can repay the debt when it matures [ CITATION Gee22 \l 1066 ]
Shareholders contribute capital to the business. The number of shares held in the company
relates to the level of ownership. In order to adjust the company's condition and make wise plans
and decisions, require economic information [ CITATION Gee221 \l 1066 ]
The government and its agencies are interested in resource allocation and, subsequently,
economic operations. In order to oversee economic activity, create tax policy, and calculate
numerous metrics, like GDP and National Income, they also require the information
[ CITATIONGee222 \l 1066 ]
To generate an audit opinion, auditors look at the financial statements and supporting accounting
records. The independent evaluation of the accuracy of the financial records by external auditors
is relied upon by investors and other interested parties [ CITATION Gee225 \l 1066 ]
The financial statements are used by Supliers, sometimes known as trade creditors, for the
same reason as the lender. I'm always interested in learning about the company's financial
situation. The supplier wants to look at every element of a business's finances to determine how
trusted it is to deliver products and services. In order to establish a long-term commercial
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partnership, Supplier wants to examine the company's cash flows and operations [ CITATION
Gee226 \l 1066 ]
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information can be found in financial statements. Additionally, owners utilize this data to assess
risk and decide whether to invest in new initiatives [ CITATION Gar12 \l 1066 ]
Management need data on the firm's operations in order to evaluate the firm's short- and
long-term solvency. Accounting data is necessary for management to make a number of
judgments, including deciding on a selling price and other tactics. Also, it is necessary to
compare performance with that of other businesses in the sector and to plan for future expansion,
reduction, etc [ CITATION Gee227 \l 1066 ]
Accounting data is used by employees to evaluate the financial health of a firm in terms of pay
and job security. The company's financial standing also has an impact on how employees are
rated in terms of their compensation, bonuses, and other financial benefits [ CITATION
Gee228 \l 1066 ]
Accounting and marketing have a close relationship. The marketing division will develop
advertising and promotion plans for the company. The accountant is in charge of tracking,
carefully analyzing, and identifying payments and returns on investments. An appropriate budget
for the proposed advertising ideas' expenditures is produced by combining accounting and
marketing. They assess a project's potential and project it. Together, these two divisions keep
tabs on developments and counterarguments to assess the efficacy of various marketing
strategies and select the most suitable one. The ability to manage product pricing plans, as well
as to assess how various price points affect sales and how margins vary, requires tight
collaboration between accounting and marketing units in a variety of sales volumes.For instance,
the effectiveness of sales promotions begins by the marketing firm might be checked by the
accounting department.
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Marketing departments must create reports that describe the success or failure of specific
campaigns and sales strategies
At a company, accounting and finance are two functions that are closely intertwined.
Company finances consists of internal operations. The practice of documenting and distributing
financial data from corporate activities is known as accounting. To assess how well operations
are doing, the finance department examines accounting data. The development of a company's
budget or working capital analysis is another connection between corporate finance and
accounting. Budgets are often created by the finance team to show anticipated future financial
expenses. At the conclusion of the month, year, etc., accountants track and compile costs that
have an impact on the current budget. Finance makes sure the business keeps its spending in line
with its budget.
The finance department must use up-to-date accounting data to maintain a budget. In order
for the business to have enough cash to operate, the finance department must oversee and
organize the company's funds efficiently. Identifying expenses without accounting data is nearly
impossible. In essence, organizations that value logic and clarity require a parallel integration of
the accounting and finance
Accounting and Management are very closely related. In order for management to make
choices, the accounting department must provide information on financial issues. The accounting
department needs to provide all relevant financial data so that management can handle project
planning and business concern execution. Management can make judgments regarding the
project's planning and execution, but they will require the accounting department's assistance to
do so
The Covid-19 pandemic has broken out all over the world, currently affecting all aspects
of socio-economic life, negatively affecting global economic growth, Vietnam is no exception.
This is a big shock, severely affecting Vietnamese businesses, in most groups of different sizes,
types, and fields of activity including: Tourism, real estate, agriculture, industry, commerce,
production, services...
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According to the report on the socio-economic situation in May and the first 5 months of 2021 of
the General Statistics Office, the number of enterprises temporarily suspending business for a
period of time, stopping operations waiting for dissolution procedures and completion of
dissolution procedures. increased by 23% over the same period in 2020, corresponding to 59,800
enterprises. Thus, on average each month, nearly 12,000 businesses withdraw from the market.
The cause comes from the negative impacts caused by the Covid-19 pandemic
Accounting has played a strong role during the pandemic for businesses
For effective risk management, internal auditors need to reset the frequency and content
of risk assessments for units from periodic to regular, from units to operational thematic groups
and Notify the evaluation results to the Board of Directors and other relevant parties. From there,
the Board of Directors will have an overview of the unit's risk profile, come up with management
strategies, measures to ensure quick and effective operational safety, as well as determine the
Annual audit plan based on actual situation. When the Covid-19 pandemic broke out, a number
of Internal Audit functions were fully promoted, such as risk management experiences that
helped resolve vulnerabilities and threats in operating processes and advise on solutions. timely
remedial measures. In addition, take advantage of the benefits of data analysis to determine
performance indicators related to unit operations to thoroughly support the automatic monitoring
of unit risks. Continuous monitoring and proactively capturing operational information from
units, quickly updating information from international organizations (WB, IMF, IIA...) allows
Internal Audit to fully promote its role in Assess operational risks, especially during the Covid-
19 pandemic outbreak (tapchinganhang 2023 )
Although survival is the top priority, it does not mean that companies and businesses will
stop business activities. Therefore, in the face of a serious decline in sales, the accounting
industry needs to focus on solutions to stimulate demand and increase revenue. For example,
offering attractive promotions and incentives for customers. This is also a way to stabilize sales
during the corona epidemic (fato 2023)
During the covid 19 pandemic, many businesses are struggling on the brink of
bankruptcy. Therefore, the accounting industry will focus on finding external loans. Because
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economic potential is not strong enough, many companies with thin capital will easily collapse
within the next 1-2 months if the epidemic breaks out strongly. The trend in the accounting
industry during the corona epidemic will shift to seeking loans from banks, investment funds or
personal resources (fato 2023)
The corona epidemic has really gradually "derailed" the global economy. Faced with this
situation, good and bad information spreads at a dizzying rate. The accounting industry needs to
take advantage of this opportunity to convey positive information about businesses to customers.
The covid pandemic is "dealing strong psychological blows to the economy. Therefore, trends in
the accounting industry during the corona epidemic are necessary to help businesses overcome
difficulties during the epidemic (fato 2023 )
In the trend of market economy and integration, it is not too difficult to understand that
accounting is considered a "hot" industry when a series of companies and businesses are opened,
large and small startups are formed and their plans are created. Accounting is an indispensable
position in the operating process. Thereby, it can be seen that the job opportunities in the
accounting industry are very large
Accounting students have many attractive job options, and can hold positions such as
Stock brokers, transaction and treasury staff, project managers at securities companies
and banks
In addition, an accountant can also work overtime for companies, small businesses,
private individuals or household businesses.
With knowledge about financial economics, you can combine business and trade to earn
more income.
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2.7 Skills and competencies for accounting positions
These are quite high requirements in businesses, banks, or financial institutions, so the first thing
you need to have is high professional capacity. Through the process of studying and later
accumulating work, you must have knowledge, experience, ability to prepare and present
accounting reports, statistical ability, financial analysis, ability to Ability to prepare and analyze
accounting reports as well as corporate financial management...
That is natural and a very important factor, because legal compliance risks greatly affect
accounting work and the destiny of businesses. Therefore, you must know how to look up and
apply good laws such as: Enterprise Law, Commercial Law; Laws on taxes, land, bills, labor,
insurance, and securities. You should take the time to read articles sharing experiences, skills,
and knowledge about Finance, Accounting, Taxation, new Documents and Policies.
These are two golden keys to every profession, not just accounting. To achieve high positions in
the accounting profession as above, you need to satisfy these two conditions. You must be
proficient in office computer software, especially Excel for calculating and analyzing data,
Word, and good text editing skills because at work you often have to compose documents for
presentation. Lead or send to outside, good use of specialized accounting software. Your English
must also be sufficient to be able to communicate with foreign partners or company members,
read documents, and write financial and accounting reports.
Especially mathematical thinking and logical thinking because accounting is a job that always
requires contact with numbers, tables and complex calculations.
Because an accountant's job is to handle numbers related to money, just one mistake can cause
unpredictable consequences for your business. Therefore, when working, you must always repeat
in your mind the slogan: "Be careful! Careful! Careful!". Be careful from the calculation steps to
small details such as writing clear, easy-to-read numbers. The "dot" and "comma" are
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interchanged in a number, meaning its value has changed a lot. But the consequences of
carelessness are not as serious as the consequences of intentionally doing wrong to seek personal
benefits. Of course, while working, if it's always 1+1=2, you're not necessarily considered a
"COMPETENT" Chief Accountant. Please handle it skillfully based on the regulations and
grounds. Legal... it's an art :). But first, to be able to develop in the accounting profession, you
must be a very honest person.
The jobs of chief accountant, financial accountant, and general accountant are jobs that are
always hands-on and mind-blowing, especially near the end of the month or year, when the
company must summarize revenue, expenditure, and salaries for employees. employees... the
more they have to run to keep up with their work. Therefore, you must have good health and
spirit to be able to pursue this job. Besides, you must know how to arrange your time properly so
that you can complete the work on schedule without wasting too much energy and without
wasting useless time.
Having this ability will make it easier for you to get along with everyone in the company, be able
to cooperate well with members of your department, create sympathy and possibly convince
business partners. joint. This skill will help you go further on your career path
Hopefully the article Essential Skills for a Chief Accountant has provided you with useful
information, helping you reflect on yourself in order to practice the necessary skills and strive to
become an Accountant. Good math leader
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III. THE CONTEXT AND PURPOSE OF FINANCIAL AND MANAGEMENT
ACCOUNTING
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information systems include four sequential stages: - Identify and collect relevant information -
Systematically record collected information - Analyze and interpret Interpret collected information -
Report information accurately in a way that suits the needs of the user The main functions of an
accounting information system include planning, control, and decision making. It is essential in
companies because it allows managers to track income and expenditure, maintain regulatory
compliance, and provide financial information to users. An effective accounting system is a critical
component of a successful organization because when the accounting system is faulty or inaccurate,
the results can be detrimental to the company (Atrill and MacLaney 2018 ). Qualitative characteristics
include relevance. Close and direct connection related to the concept of useful information
Relevancy implies that all such items of information must be reported in order to be able to assist
users in decision-making. Next, reliability helps to account for information and make decisions.
Reliable information is needed to form judgments about the earnings potential and financial position
of a trading company. Understandability is the quality of information that allows users to perceive its
importance. Furthermore, when making a decision, the decision maker will compare alternatives,
which are supported by financial information. Comparability implies having things like reported in a
similar fashion and unlike other reported things. In addition, other qualities recommended by the
IASB are materiality, truthful representation, quality over formality, neutrality, prudence,
completeness, and timeliness. (Kaur 2020)
comparison
Financial accounting is
Management accounting is a term
a type
that refers to the accounting
of accounting that
system that provides critical
focuses on
information to managers in order for
Meaning the preparation of
them to develop policies, plans,
financial
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statements for the
and strategies for running the firm
efficiently. purpose of
communicating
financial
information to
interested parties.
of time a choice is
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information taken therefore
decisions may be
based on guesswork
or estimates
object
reports accepted
accounting principles )
rules
are abserved
Report Aspects that are both Financial aspects only
The IASB's Generally Accepted Accounting Principles (GAAP) are a set of accounting rules and
standards commonly followed for financial reporting and refer to a common set of accounting
principles, standards and procedures. issued by the Financial Accounting Standards Board (FASB).
Public companies in the United States must follow GAAP when accountants prepare financial
statements (Fernando 2022)
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Generally Accepted Accounting Principles (GAAP) are a collection of commonly followed
accounting rules and standards for financial reporting and refer to a common set of accounting
principles, standards, and procedures issued by the Financial Accounting Standards Board (FASB).
Public companies in the U.S. must follow GAAP when their accountants compile their financial
statements (Fernando 2022). GAAP specifications include definitions of concepts and principles, as
well as industry-specific rules. The purpose of GAAP is to ensure that financial reporting is
transparent and consistent from one public organization to another, and from one accounting period to
another. (Stephen 2022)
Generally accepted accounting principles (GAAP) are a detailed set of accounting standards and
guidelines that ensure publicly traded U.S. companies are compiling and reporting clear financial
information. and consistently. Any company that follows GAAP procedures will prepare financial
statements that are comparable to other companies in the same industry. This provides investors,
creditors and other interested parties with an effective way to investigate and evaluate a company or
organization at a financial level. Under GAAP, even specific details such as tax returns and asset or
liability declarations are reported in a standardized way.GAAP is administered and published by the
Financial Accounting Standards Board (FASB). , regularly updates its list of principles and standards.
It is equivalent to the US International Financial Reporting Standards (IFRS). (Crail 2023)
International Financial Reporting Standards (IFRS) are a set of accounting rules for the financial
statements of public companies that are intended to make them consistent, transparent, and easily
comparable around the world. IFRS is used mainly by businesses reporting their financial results
anywhere in the world except the United States. Generally Accepted Accounting Principles (GAAP)
is the accounting framework used in the United States. GAAP is much more rules - based than IFRS.
IFRS focuses more on general principles than GAAP, which makes the IFRS body of work much
smaller, cleaner, and easier to understand than GAAP. (Palmer 2021)
IFRS GAAP
Local vs. Global Is used in more than 110 countries Is only used in the United
around the world, including the EU and States.
many Asian and South American
countries
Rules vs. Principles-based Rules-based
Principles
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Inventory First In, First Out (FIFO) First In, First Out (FIFO) Last
Methods In, First Out (LIFO)
Inventory Allow inventories to be written down to Allow inventories to be written
Write-Down market value. If the market value later down to market value. Reversal
Reversals increases, IFRS allows the earlier write- of earlier writedowns is
down to be reversed prohibited
Fair Value Allows revaluation of the following Revaluation is prohibited
Revaluations assets to fair value if fair value can be except for marketable securities
measured reliably: inventories, property,
plant & and equipment,
intangible assets, and investments in
marketable securities
Fixed Assets Under IFRS, these same assets are initially GAAP requires that long-lived
valued at cost, but can later be revalued up assets, such as buildings, furniture
or down to market value and equipment, be valued at
historic cost and depreciated
appropriately.
Investment Includes the distinct category of investment Has no such separate category
Property property
Lease • Allows lessees to exclude leases for • Has no such exception
Accounting low-valued assets • Excludes leases of all
• Includes leases for some kinds of intangible assets from the
intangible assets scope of the lease accounting
standard
“Integrity”
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Must be straightforward and honest in all professional and business relationships. Professional
accountants and auditors must not be associated with reports, declarations, notices or other
information that They believe that such information:
“Objectivity”
Do not allow favoritism or conflict of interest. Or any undue influence over your professional and
business judgments;
Professional accountants and auditors may encounter situations that affect objectivity. It is not
feasible to identify and specify all such situations. Professional accountants and auditors must not
perform professional activities or provide professional services if they encounter a situation or
relationship that creates bias or undue influence on professional judgment. your subject related to that
service
“Professional capacity”
Maintain technical knowledge and skills at the required level. Ensure the provision of quality
professional services to customers or business owners;
Act prudently in accordance with appropriate professional and technical standards when
providing professional activities or services.
To provide quality professional services, professional accountants and auditors must exercise
reasonable judgment in applying professional knowledge and skills in performing such services.
Professional capacity is formed through 2 stages:
“Prudence”
Responsibility, acting in accordance with job requirements, carefully, thoroughly and promptly.
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Professional accountants and auditors must take appropriate steps to ensure that staff under their
professional control are appropriately trained and supervised.
Where appropriate, professional accountants and auditors must inform clients, business owners or
other users of their services or activities of the inherent limitations of those services or activities.
“Security”
Information obtained from professional and business relationships must be kept confidential, so do
not disclose any information to third parties without the consent of the competent party. Unless there
is a right or obligation to provide information as required by law or by a regulatory authority or
professional body. Information must not be used for the personal benefit of professional accountants,
auditors or third parties;
Must maintain information security even in non-work environments. Be alert to the risk of
unintentional disclosure of information. Especially for close partners
Confidentiality of information obtained from potential customers must be maintained. Or the unit
where they are likely to be employed in the future.
Must maintain information security within the accounting or auditing business or the business or
organization where they work
“Professional Behavior“
to comply with relevant laws and regulations and avoid any conduct that the professional accountant
knows or should know might discredit the profession
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(Fee dependency) If the total fee paid by the client is greater
than 15% of the total fee received by the
Audit fees for a client account for too high a audit firm for two consecutive years.
company's audit fee ratio. Present to the client's management
Over-reliance on audit clients may cause Arrange a review of the quality of the contract
Acceptance of goods, services, and hospitality from clients can create the risk of self-interest and
the risk of familiarity, as the auditor can carry the
from clients can create the risk of self-interest and
mentality of being indebted to the client.
the risk of familiarity, as the auditor can carry the
mentality of being indebted to the client.
(Overdue fees)
(Potential employment with an audit client) It should be specified in the company's policies
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want to compromise their employment in the
individual from the audit team Reconsider all
future. critical assessments the person has made
The auditor will have an incentive to ensure audit fees must be fixed.
that a specific outcome is achieved in order
to maximize audit fees.
This risk occurs when a member of the team check the work done by the audit team
provides non-audit services to the client
In addition, the role of management accounting in modern business also involves providing
information that supports strategic, performance, and risk management, as follows:
Management accounting emphasizes the future and, as noted, aims to influence the behavior of
managers and employees in achieving the goals of a business. Management accounting is not
particularly constrained by generally accepted accounting principles (GAAP) or international
financial reporting standards (IFRS), as are cost accounting and financial accounting.
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V.CONCLUSION
The blog outlines the definition and purpose of the accounting function, as well as identifies in
detail the users of accounting information. Furthermore, the interrelationship between the accounting
department and other departments within an organization is explained to show how they are
connected to meet the needs and expectations of the organization, its stakeholders, and its
stakeholders. government and society. In the later part of the blog, a detailed analysis of financial and
management accounting is presented to point out the role and importance of accounting as well as the
difference between financial accounting and management accounting.Accounting in terms of its
purpose and scope. Finally, this blog also addresses organizational constraints by evaluating
principles and ethics in accounting.
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VI.REFERENCES
[1]19, covid (2022) Vai Trò Của Kiểm Toán Nội BỘ trong việc ứng phó với đại Dịch Covid-19:
Trường Hợp Của Ngân Hàng Trung Ương Các Nước đông Nam Á và Khuyến Nghị Cho
Việt Nam, Trang chủ. Available at: https://tapchinganhang.gov.vn/vai-tro-cua-kiem-toan-
noi-bo-trong-viec-ung-pho-voi-dai-dich-covid-19-truong-hop-cua-ngan-hang-trung.htm
(Accessed: 02 October 2023).
[2]asumption, accounting (2022) Accounting assumptions - what are they, examples, importance.
Available at: https://www.wallstreetmojo.com/accounting-assumptions/ (Accessed: 02
October 2023).
[3]Atrill, P. and McLaney, E. (2018) Accounting and finance for non-specialists 11th edition.
Harlow, United Kingdom, 2018: Pearson Education, Limited.
[4]com, loại hình (2023) Các Loại Hình KẾ Toán mà Doanh Nghiệp Cần Biết, Luật Quốc Bảo.
Available at: https://luatvn.vn/cac-loai-hinh-ke-toan-ma-doanh-nghiep-can-biet/
(Accessed: 02 October 2023).
[5]com, smarttrain (2021) Những Khó Khăn Gặp Phải khi áp dụng IFRS đối Với Các Doanh
Nghiệp Niêm Yết Tại Việt Nam, Smart Train - Đào Tạo ACCA, CMA, CIA, CFA, CTP và
IFRS Chất Lượng Cao. Available at: https://smarttrain.edu.vn/nhung-kho-khan-gap-phai-
khi-ap-dung-ifrs-doi-voi-cac-doanh-nghiep-niem-yet-tai-viet-nam/ (Accessed: 02 October
2023).
[6]edu, apt (2022) Trang Chủ, Hc vin o to K Ton Kim Ton APT. Available at:
https://apt.edu.vn/apt-tin-tuc/nhung-kho-khan-khi-ap-dung-chuan-muc-ke-toan-tai-cac-
doanh-nghiep/ (Accessed: 02 October 2023).
[7]Fernando, J. (2022) Accounting explained with brief history and Modern Job Requirements,
Investopedia. Available at: https://www.investopedia.com/terms/a/accounting.asp
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