INTL accounting rules compulsory after 2025
VTV.vn - The adoption of International Financial Reporting Standards (IFRS) will be compulsory for State-owned enterprises (SOEs), listed companies, and large-scale unlisted public companies after 2025, according to a draft project the Ministry of Finance recently made public for comments.
Under the draft project, the roadmap for adopting IFRS in Viet Nam would be divided into the phases of 2022 to 2025 and post-2025. After 2025, IFRS would be compulsory for consolidated financial statements of SOEs, listed companies, and unlisted public companies, except for those subject to accounting rules for small, medium, and micro sized enterprises.
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