{"title":"TRAO ĐỔI VỀ KẾ TOÁN NÔNG NGHIỆP TRONG KHU VỰC CÔNG \nAGRICULTURAL ACCOUNTING IN THE PUBLIC SECTOR","authors":"","doi":"10.59006/vnfa-jaa.04202315","DOIUrl":null,"url":null,"abstract":"Vietnam is still considered an agricultural country, so recognising and reflecting agricultural accounting objects is an inevitable problem. International has issued International Public Accounting Standard No. 27 (IPSAS 27 – Agriculture) to provide guiding principles in the public accounting sector. In Vietnam, in the trend of integration, the system of public accounting standards has also been gradually issued. However, up to now, only 11 standards have been issued. In which small content refers in part to agricultural accounting. Agricultural accounting in the Vietnamese public sector still follows the guidelines of current accounting regimes. However, Vietnam's regulations are incomplete, and many differences between Vietnamese and international regulations must be discussed.\nKeyword: accounting, biological assets, agriculture\nJEL Classification: M10, M40, M41","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Auditing and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59006/vnfa-jaa.04202315","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Vietnam is still considered an agricultural country, so recognising and reflecting agricultural accounting objects is an inevitable problem. International has issued International Public Accounting Standard No. 27 (IPSAS 27 – Agriculture) to provide guiding principles in the public accounting sector. In Vietnam, in the trend of integration, the system of public accounting standards has also been gradually issued. However, up to now, only 11 standards have been issued. In which small content refers in part to agricultural accounting. Agricultural accounting in the Vietnamese public sector still follows the guidelines of current accounting regimes. However, Vietnam's regulations are incomplete, and many differences between Vietnamese and international regulations must be discussed.
Keyword: accounting, biological assets, agriculture
JEL Classification: M10, M40, M41
期刊介绍：
The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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