The International Financial Reporting Standards (IFRS) are now adopted in more than 160 countries. Following the roadmap to adopt IFRS as per decision of the Ministry of Finance of Vietnam covering the periodfrom 2022 to 2025.

We embarked on this project because there was anurgent need for "International Financial Reporting Standards: questions and answers" book; This book provides a guide on how to apply IFRS in specific cases, and specifically the move to International Financial Reporting Standards (IFRSs). The book will be of use to a wide audience who wish to understand the implications of moving to follow IFRS, or a financial reporting framework that is substantially converged with, or based on, the principles of IFRS.

The book is also useful for students both atundergraduate and postgraduate level, who wish to understand more than just the financial reporting rules and their application. The discussions in the chapters presented in this book focus on the practical implications of IFRS-based financial reporting, a topic that is very important often overlooked by those both teaching and learning about the subject. The book is organised into topics, following specific IASs/IFRSs.

The book was written by lecturers of the accounting faculty, Academy of Finance, chaired by Assoc. Prof. Ngo Thi Thu Hong and PhD. Nguyen Thi Hong Vann, including:

Assoc. Prof. Ngo Thi Thu Hong - Writer e of chapter l;

PhD. Nguyen Thi Hong Van - Writer of chapter 2;

MSc. Le Thi Yen Oanh - Co-writer of chapter 3;

MA. Nguyen Huong Giang - Co-writer of chapter 4;

MA. Nguyen Thi Phuong Tuyen - Co-writer of chapter 4;

MA. Pham Phuong Anh - Co-writer of chapter 5;

PhD. Bui Thi Hang - Co-writer of chapter 5;

PhD. Dao Ngoc Ha - Co-writer of chapter 3.

Our special thanks go to Associate Professor Truong Thi Thuy, Professor Chuc Anh Tu, Associate Professor Mai Ngoc Anh, PhD Nguyen Tuan Anh, PhD Nguyen MinhThanh for their ideas to perfect the book.

Although, during the work we tried our best, this is thefirst edition, so there can be remaining errors. We welcomeall comments from readers with great thanks.

Cuốn sách có bán tại các cơ sở:

Nhà sách HVTC - tầng 1 - Nhà Thư viện, Học viện Tài chính, số 58 Lê Văn Hiến, Bắc Từ Liêm, Hà Nội, ĐT liên hệ: Cô Chi (0985.935.568)

Nhà sách HVTC - tầng 1 - Nhà D, Học viện Tài chính, số 69 Đức Thắng, Bắc Từ Liêm, Hà Nội, ĐT liên hệ: Cô Hương (0867.715.020)