关于公共部门农业会计的交流

IF 1.3 Q3 BUSINESS, FINANCE Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202315

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引用次数: 0

摘要

越南仍然是一个农业国家，因此农业会计对象的识别和反映是一个不可避免的问题。国际会计准则发布了第27号国际公共会计准则(IPSAS 27 -农业)，为公共会计部门提供指导原则。在越南，在一体化的趋势下，公共会计准则体系也逐步出台。然而，到目前为止，仅发布了11项标准。其中小内容部分是指农业会计。越南公共部门的农业会计仍然遵循现行会计制度的指导方针。然而，越南的法规是不完整的，越南和国际法规之间的许多差异必须加以讨论。关键词:会计，生物资产，农业，rel分类:M10, M40, M41

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TRAO ĐỔI VỀ KẾ TOÁN NÔNG NGHIỆP TRONG KHU VỰC CÔNG AGRICULTURAL ACCOUNTING IN THE PUBLIC SECTOR

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

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.