What government bodies in Vietnam deal with the creation and approval of accounting related regulatory standards?

Vietnam’s Law on Accounting, passed in 2003, delegated a significant portion of the responsibilities pertaining to accounting and bookkeeping regulations to the Ministry of Finance.  Serving under the Ministry of Finance is the Department of Accounting & Auditing Policy, which has created the Vietnamese Accounting Standards Board (VASB) to develop and approve future standards.  These three bodies work to create, promulgate, and improve accounting laws in Vietnam.