Our collection of resources based on what we have learned on the ground
Resources
Q&A
How long are probationary periods in Vietnam?
- December 2016
- Members Access
Probationary periods are proportional to the educational level required by the position and range from six to 60 days. Employers can use them only once and they must be converted into standard contracts of one or more years, if both parties wish to c...
Q&A
What are some of the post-employment financial obligations in Vietnam?
- December 2016
- Members Access
If a labor contract is terminated, employees may be entitled to severance payment; the nature of which depends on the salary of the employee, the amount of time spent in the current position, and the amount of time the employee has been covered under...
magazine
Accounting and Bookkeeping in Vietnam
- November 2016
- Members Access
In this issue of Vietnam Briefing, we outline the basic framework of accounting applied in Vietnam and provide guidance on how to ensure compliance. We discuss existing Vietnamese accounting standards, highlight differences between Vietnamese and int...
Q&A
What government bodies in Vietnam deal with the creation and approval of account...
- November 2016
- Free Access
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 ...
Q&A
As of 2016, where must companies operating in Vietnam file their annual financia...
- November 2016
- Free Access
Enterprises operating in Vietnam are required to file annual financial statements 90 days after the close of the annual accounting period. As of 2016, it is necessary for annual finalization to be submitted to three Vietnamese government office...
Q&A
How long should an enterprise operating in Vietnam retain relevant documentation...
- November 2016
- Members Access
Enterprises operating in Vietnam are required to retain certain documentation for periods of five or ten years, while other documentation must be retained indefinitely. The government of Vietnam requires that a company retain all documents used...
Q&A
In what areas do Vietnamese Accounting Standards (VAS) deviate from Internationa...
- November 2016
- Members Access
Vietnamese Accounting Standards (VAS) differ from International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) through out of date standards, ineffective implementation, and issues regarding translation. The I...
Q&A
When will the Accounting Law of 2015 go into effect, and what impact will it hav...
- November 2016
- Members Access
The Accounting Law of 2015 was passed on November 30, 2015, and is set to go into effect on January 1, 2017. This law will act as an update to the Law on Accounting of 2003, and although the changes to the law are not substantial, changes have ...
infographic
A Timeline of Vietnamese Accounting Standards (VAS)
- November 2016
- Members Access
This infographic provides information concerning the implementation of Vietnamese Accounting Standards (VAS) since 2001.
infographic
VAS Convergence with International Reporting and Accounting Requirements
- November 2016
- Members Access
This infographic shows the convergence between international reporting and accounting requirements on the international scale, and those included in the Vietnamese Accounting Standards (VAS).
webinar
Come rimpatriare gli utili dal Vietnam
- November 2016
- Free Access
Erasmo Indolino, Associato junior del team di International Business Advisory presso l'ufficio di Hanoi di Dezan Shira & Associates, approfondisce il tema del rimpatrio degli utili dal Vietnam.
Q&A
What was one of the likely causes of Indonesia’s inability to meet its growth ...
- October 2016
- Free Access
During the 1980s and 90s, Indonesia’s manufacturing sector saw significant growth. However, in the early 2000s, the government began to focus on commodity exports to meet growing Chinese demand for resources. In doing so, the nation...
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