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Bài viết tập trung nghiên cứu về các nhân tố ảnh hưởng đến sự hài lòng của sinh viên về đào tạo ngành kế toán trong bối cảnh chuyển đổi số tại Học viện Ngân hàng, thông qua phân tích hồi quy dữ liệu khảo sát trong thời gian từ tháng 12/2023 đến tháng 01/2024 đối với 243 sinh viên và cựu sinh viên ngành kế toán đã và đang theo học tại Học...

 14 p pdu 28/10/2024 2 0 Download

Từ khóa: Chuyển đổi số, Chương trình đào tạo kế toán, Đào tạo ngành kế toán, Chuẩn mực lập báo cáo tài chính quốc tế, Cách mạng công nghiệp 4.0

Business Combinations This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 22 Business Combinations was issued by the International Accounting Standards Committee in October 1998. It was a revision of IAS 22 Business Combinations (issued in December 1993), which replaced IAS 22 Accounting for Business Combinations (issued in November 1983). In April 2001 the International Accounting Standards Board (IASB)...

 203 p pdu 17/01/2012 109 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

Share-based Payment This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 2 Share-based Payment was issued by the International Accounting Standards Board in February 2004. The IASB has issued the following amendment to IFRS 2: • Vesting Conditions and Cancellations (issued January 2008). IFRS 2 and its accompanying documents were also amended by IFRS 3 Business Combinations (as revised in 2008). The...

 136 p pdu 17/01/2012 133 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

Operating Segments This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 14 Segment Reporting was issued by the International Accounting Standards Committee in August 1997. It replaced IAS 14 Reporting Financial Information by Segment (issued in August 1981 and reformatted in 1994). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under...

 63 p pdu 17/01/2012 118 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

Financial Instruments: Disclosures This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions was issued by the International Accounting Standards Committee in August 1990. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions...

 68 p pdu 17/01/2012 115 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

Exploration for and Evaluation of Mineral Resources This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 6 Exploration for and Evaluation of Mineral Resources was issued by the International Accounting Standards Board in December 2004. IFRS 6 and its accompanying documents have been amended by the following IFRSs: • • • Amendments to IFRS 1 and IFRS 6 (issued June 2005) IFRS 8 Operating Segments...

 30 p pdu 17/01/2012 116 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

Non-current Assets Held for Sale and Discontinued Operations This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 35 Discontinuing Operations was issued by the International Accounting Standards Committee in June 1998. In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and...

 51 p pdu 17/01/2012 136 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

Insurance Contracts This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 4 Insurance Contracts was issued by the International Accounting Standards Board (IASB) in March 2004. IFRS 4 and its accompanying documents have been amended by the following IFRSs: • • • • • • IFRS 7 Financial Instruments: Disclosures (issued August 2005) Amendments to IAS 39 and IFRS 4—Financial Guarantee Contracts...

 138 p pdu 17/01/2012 127 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế

First-time Adoption of International Financial Reporting Standards This version includes amendments resulting from IFRSs issued up to 17 January 2008. IFRS 1 First-time Adoption of International Financial Reporting Standards was issued by the International Accounting Standards Board in June 2003. It replaced SIC-8 First-time Application of IASs as the Primary Basis of Accounting (issued by the Standing Interpretations Committee in July 1998)...

 91 p pdu 17/01/2012 127 1 Download

Từ khóa: tài chính, kế toán, kiểm toán, chuẩn mực kế toán, báo cáo tài chính quốc tế