Insights

Insights

Crowe Vietnam regularly updates professional publications and the latest changes in Audit, Accounting, IFRS, Tax, Finance, ...

Latest insights

Identifying leases under IFRS 16: the three-step test Vietnamese entities often overlook

Identifying leases under IFRS 16: the three-step test Vietnamese entities often overlook

IFRS 15 - Contracts with Multiple Performance Obligations and Timing of Revenue Recognition

IFRS 15 - Contracts with Multiple Performance Obligations and Timing of Revenue Recognition

Insight Estimating provisions under IAS 37

Estimating provisions under IAS 37

The Revaluation Model under IAS 16

The Revaluation Model under IAS 16: Application Guidance for Vietnamese Enterprises

Indicators of impairment under IAS 36

Indicators of impairment under IAS 36

Accounting for short-term employee benefits under IAS 19: salaries, bonuses, profit-sharing, the thirteenth-month salary and paid absences, and key differences between IFRS and VAS

Accounting for short-term employee benefits under IAS 19

Capitalising decommissioning, removal and site restoration obligations into the cost of Property, Plant and Equipment (PPE) under IAS 16

Capitalisation of decommissioning and restoration obligations under IAS 16

Classification of financial assets under IFRS 9

Classification of financial assets under IFRS 9

IFRS 13 - Fair Value Measurement

IFRS 13 - Fair Value Measurement

Comparing VAS and IFRS: Key Differences and Their Impact on Businesses

Comparing VAS and IFRS: Key Differences and Their Impact on Businesses

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Identifying leases under IFRS 16: the three-step test Vietnamese entities often overlook

Identifying leases under IFRS 16: the three-step test Vietnamese entities often overlook

IFRS 15 - Contracts with Multiple Performance Obligations and Timing of Revenue Recognition

IFRS 15 - Contracts with Multiple Performance Obligations and Timing of Revenue Recognition

Insight Estimating provisions under IAS 37

Estimating provisions under IAS 37

The Revaluation Model under IAS 16

The Revaluation Model under IAS 16: Application Guidance for Vietnamese Enterprises

Indicators of impairment under IAS 36

Indicators of impairment under IAS 36

Accounting for short-term employee benefits under IAS 19: salaries, bonuses, profit-sharing, the thirteenth-month salary and paid absences, and key differences between IFRS and VAS

Accounting for short-term employee benefits under IAS 19

Capitalising decommissioning, removal and site restoration obligations into the cost of Property, Plant and Equipment (PPE) under IAS 16

Capitalisation of decommissioning and restoration obligations under IAS 16

Classification of financial assets under IFRS 9

Classification of financial assets under IFRS 9

IFRS 13 - Fair Value Measurement

IFRS 13 - Fair Value Measurement

Comparing VAS and IFRS: Key Differences and Their Impact on Businesses

Comparing VAS and IFRS: Key Differences and Their Impact on Businesses

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