Accounting standards system in VIETNAM is built based on international accounting standards. To date VIETNAM has built and released 26 the accounting standards are based on the international accounting standards to ensure that the accounting system VIETNAM contributes to enhance publicity. Transparency in financial reporting of enterprises in the country, enterprises have invested overseas have reflect the transactions of the VIETNAM market economy, meet the requirements of international integration. From that international companies accounting is based on the system of accounting standards and accounting practices of each country, the result of a complex interaction between each of the factors of economic, historical, cultural institutions. For enterprises invested abroad must enforce accounting and statistics mode according to the Ordinance on accounting, billing statements. Chartered accountancy organization state the current law on accounting. Article 37 foreign investment law articles 65, 66, 67, 68, 69 Chapter 8Decree 12/CP. Article 23 Chapter 3 the regulation of practice consultation and according to the provisions of this circular.
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