Perspectives
The conversion of VAS to IFRS
Volume 2: Beyond compliance
The issues considered in this publication all involve choices encountered in the conversion to IFRS, for which there are strategic consequences resulting from those choices.
The transition to IFRS will bring businesses great strategic opportunities if they know how to take advantage and choose how reasonable conversion. Strategic choices are those that influence the value of the entity by affecting users’ expectations of the entity’s future earnings, either by changing their amounts or their classification, or by modifying their recognition timing or by increasing their volatility.
The conversion of VAS to IFRS | Volume 2: Beyond compliance (English version)
This volume 2: “Beyond Compliance: Strategic choices on the conversion to IFRS”, is our perspective on several topics that we believe may have compelling strategic consequences. The focus of this publication is not only on the technical accounting issues involved in conversion but also on providing insights on certain significant issues so that they can be addressed in a timely.
The conversion of VAS to IFRS | Volume 2: Beyond compliance (Vietnamese version)
