MỘT SỐ ĐỀ XUẤT HOÀN THIỆN LUẬT KẾ TOÁN NĂM 2015

Abstract

The Accounting Law of 2015, along with its instructing documents, has established a relatively comprehensive legal framework in the field of accounting. It playsthe role of an effective financial and economic tool for the state management agencies, enterprises, and other entities in managing and administering the national economy. However, in the context of international economic integration and the impact of the Fourth Industrial Revolution, the Accounting Law has revealed some shortcomings that require consideration for amendments. This article analyzes the aspects in the Accounting Law 2015 that need to be studied for modification and improvements.