The International Financial Reporting Standards (IFRS) is attracting significant scholarly attention especially in markets where decision making on its adoption is approaching. Vietnam is one such market. This paper presents research based perceptions from Vietnamese accounting practitioners and...

The current paper reports on an exploratory study of the perceptions of three different sub-groups of accountants (i.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing International Financial Reporting Standards (IFRS) in...