Perception of Investors about Fair Value Accounting in Vietnam
Perception of Investors about Fair Value Accounting in Vietnam
The research also indicates that although information released by financial statement based on fair value is useful for investors’ decision making, it is not the only source of helpful information. Also, it is stated that information accuracy and financial market typical features are the two major difficulties in the application of fair value accounting into Vietnam context. This research provides references for Vietnam’s government authorities so that they can continue innovating standards of f