QUẢN LÝ, SỬ DỤNG TÀI SẢN CÔNG TỪ GÓC ĐỘ CHUẨN MỰC KẾ TOÁN CÔNG VIỆT NAM

Abstract

Vietnam has issued four public sector accounting standards regulating fixed assets, including VPSAS 17 “Property, Plant and Equipment,” VPSAS 31 “Intangible Assets,” VPSAS 32 “Service Concession Agreements – Grantor,” and VPSAS 43 “Leases”. Besides accounting principles, these standards also include good practices for improving related policies and regulations in the Public Asset Management Law.