|Vietnamese Accounting Standards ("VAS")|
Vietnamese Accounting Standards ("VAS")
The Ministry of Finance of Vietnam ("MoF"), through the Accounting and Auditing Policy Department, implemented the Vietnamese Accounting Standards ("VAS"). These standards are based on International Financial Reporting Standards ("IFRS").
So far,Batch 1, 2, 3, 4 and 5 of the Standards have been published:
Batch1, Four Standards, Decision 149/2001/QD-BTC, December 31, 2001,
Batch2, Six Standards, Decision 165/2002/QD-BTC, December 31, 2002
Batch3, Six Standards, Decision 234/2003/QD-BTC, December 30, 2003Batch 4, Six Standards, Decision 12/2005/QD-BTC, February 15, 2005. Batch5, Four Standards, Decision 100/2005/QD-BTC,December 28, 2005. Standards are drafted and commented on by standards setting groups while the final issuance of these standards is through MoF. Below are the twenty-six issued Vietnamese Accounting Standards.
20. VAS 24: Cash Flow Statements
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