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This book is included in the necessary reading materials system supporting the current advanced education program in Academy of Finance. It is not only useful for undergraduates and postgraduates in Academy of Finance, but also for all reader who want to gain better understanding of financiall accounting theories and practices, especially under International Financial Reporting Standards and under UK Generally Accepted Accounting Practices.
Our special thanks go to Associate Professor Truong Thi Thuy, Professor Chuc Anh Tu, Associate Professor Ngo Thi Thu Hong, Doctor Nguven Minh Thanh, Doctor Dao Ngoc Ha for their precious recommendations improving the book.
This book was written by lectures of the Accounting faculty, chaired by Le Thi Yen Oanh, MA including:
1. Le Thi Yen Oanh, MA - Writer of chapter 1, chapter 2 and section 3.5
2. Nguyen Huong Giang, MA - Writer of section 3.1 and 3.2
3. Pham Phuong Anh, MA - Writer of section 3.3 and 3.4
4. Nguyen Thi Nga, PhD - Writer of section 4.1 and 4.2
5. Bui Thi Hang, PhD - Writer of section 4.3 and 4.4
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