Vietnamese
Thursday, April 29, 2021 12:39

Scientific workshop "Development of training materials on Vietnamese public accounting standards"
On April 20, at the headquarters, No. 58, Le Van Hien, Duc Thang, Bac Tu Liem, Hanoi, the Academy of Finance and the Department of Accounting and Auditing Regulations (Ministry of Finance) held a Scientific workshop "Development of training materials on Vietnamese public accounting standards". Assoc., PhD., Truong Thi Thuy - Deputy Director of the Academy and PhD. Vu Duc Chinh - Director of Department of Accounting and Auditing Regulations chaired the Workshop.

Attending the seminar, there were representatives of the Department of Accounting and Auditing Regulations, the Ministry of Finance, ACCA Vietnam, the Board of Directors, leaders of the Faculties, lecturers of the Academy of Finance, and the presence of the authors of the articles from the University of Commerce; Labor - Social University; University of Industry; Economic University - National University; Trade Union University; National Economics University...

Opening remarks, Assoc., PhD., Nguyen Trong Co - Director of the Academy of Finance warmly welcomed the participants of the seminar and affirmed the meaning and urgency of the seminar in training students of finance and accounting Universities. Assoc., PhD., Nguyen Trong Co - Director of the Academy of Finance also emphasized the ability of the Academy to cooperate in research and building a system of public accounting standards (PAS) as well as developing document and training in this standard system with extensive experience in training in public accounting.

Assoc., PhD., Nguyen Trong Co - Director of the Academy of Finance spoke the opening remarks

PhD., Vu Duc Chinh - Director of the Department of Accounting and Auditing Regulations (Ministry of Finance) said that the seminar was within the framework of the Project of announcing the PAS system, implemented under Decision No. 1299 / QD-BTC July 31, 2019 and clearly stated: The application of 26 standards of Public Accounting of over 20 past years in Vietnam was no longer appropriate. The development and publication of the Vietnamese PAS is urgent. This Standard system is built on the foundation of international public accounting and the provisions of Vietnamese accounting law have been implemented in practice. However, financial conditions, mechanisms and policies in Vietnam are different from international practices, so the standards system will be distinctive. When this system is issued, it will be the basis for building the corresponding accounting regimes. This is also the standard for the Ministry of Finance to study and promulgate policies; accounting regime and is the basis for financial reports, financial reporting process of the units.

PhD., Vu Duc Chinh emphasized: With the publication of the PAS system, according to the roadmap with 5 Standards to be published in 2021 and 16 Standards published in the period of 2022-2024, the organization of training for stakeholders, especially students need to train how to effectively (what contents, what time, which methods and training? What the qualifications of the instructors are?) For officers and lecturers, the study of the Standards are the basis for acquiring good practices; changing cognitive thinking, having suitable proposals as well as taking a short cut in completing and implementing the system of public accounting standards.

PhD., Vu Duc Chinh - Director of the Department of Accounting and Auditing Regulations presented

At the seminar, the presentations attracted many critical opinions. The speeches have gone into depth assessment of the current status of document development, teaching accounting majors, accounting and auditing, public finance, public accounting at finance and accounting training institutions with contents related to standards of public accounting as well as implementation solutions, teaching methods and contents. Some in-depth analysis and practical application papers such as: An overview of the content of 05 Vietnamese public accounting standards issued in 1st and requirements for document development and training on accounting standards Vietnamese Public Accounting, Standard 31, Intangible Assets - Training on public accounting standards on intangible assets in Vietnam, Applying a golden circle thinking model to teaching Vietnamese public accounting standards No. 12 - inventory under university autonomy, Presentation of financial statements according to Vietnamese public accounting standards - from correct understanding to correct implementation, Experience in training accounting standards, ...

The seminar has led to important experiences and solutions in document development, such as teaching public accounting standards, a positive direction in training high-quality human resources to meet the needs of the market and ready to welcome when the Project announced the complete system of public accounting standards. This is also the necessary preparation for training institutions to update the curriculum to ensure that the contents of the Standards are included in the training program.

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