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Integrated reporting Necessity of Vietnamese Enterprises in the context of International Economic Integration
Integrated reporting Necessity of Vietnamese Enterprises in the context of International Economic Integration
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Date
2020
Authors
Lưu Chí Danh
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Research Projects
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Abstract
The international integration context requires the enterprises to comply with the regulations in the presentation of information in financial statements. One of the trends in information integration to help users get useful is integration reporting. The article is based on surveying the managers of enterprises to analyze and evaluate to get an overview of issues related to integrated reporting. The paper supports Vietnamese enterprises to look more comprehensively about the quality of information to have careful preparations for implementation. This also contributes to improving the quality of accounting information for Vietnamese enterprises in the international economic integration.
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Keywords
accounting information,
integrated reporting,
international integration.