Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011

The recent financial crisis has led to various arguments for and against fair-value accounting. These arguments focus on the possibility of applying this accounting method, at the same time challenge the accounting setters to extend the application of FVA in other areas. The financial crisis is the first, and also the biggest, challenge for fair-value accounting ; it also lays the foundation for experimental research on fair-accounting in the coming years, helping researchers and accountants better their understanding on the pros and cons of this method. This paper studies fair-value accounting and investigates the application of fair value in Vietnam companies, from which brings the appropriateness of accounting valuation between Vietnam and international to narrow the gap in the integration process.