E ISSN: 2583-049X

International Journal of Advanced Multidisciplinary Research and Studies

Volume 3, Issue 5, 2023

Enterprise Reporting System in Vietnam in International Accounting Integration

Author(s): Ngo Thi Thu Giang, Vu Thi Kim Duong


In the trend of international accounting integration and development, the article introduces many forms of reports in Vietnam, including financial statements, yearly reports, sustainable development reports, and integrated reports. Each type of report is prescribed for different methods and methods of preparation. However, the ultimate goal of business reporting is to offer information to information users. Enterprise information users can include corporate managers, investors, creditors, banks, state management agencies, employees, etc. Depending on the state's regulations, the information supply needs of enterprises, and the information use needs of information users, reports of enterprises will be prepared to meet the above requirements. Financial and non-financial, historical, or forward-looking information can be found in company statements. The essay investigated the various types of corporate reporting in Vietnam today, identifying shortcomings and suggesting methods to improve the enterprise reporting system in international accounting integration.

Keywords: Financial Accounting Reports, Annual Reports, Sustainability Reports, Integrated Reporting, International Accounting Integration

Pages: 1013-1016

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