This publication is intended to assist businesses in preparing financial reports in Vietnam in identifying important tasks of converting from VAS to IFRS.
This publication is divided into 4 contents with the goal of helping financial report preparers determine which conversion tasks are important to perform:
- Overview of IFRS 15
- Purpose and scope
- 5-Step model for Revenue recognition under IFRS 15
- Compare IFRS 15 and VAS 14