| Abstract | 第1-7页 |
| 摘要 | 第7-17页 |
| CHAPTER 1 INTRODUCTION | 第17-29页 |
| ·Background of the research | 第17-21页 |
| ·Review of the literature on the international convergence of accounting standards | 第21-26页 |
| ·Studies of formal convergence of accounting standards | 第21-24页 |
| ·Studies of material convergence of accounting standards | 第24-25页 |
| ·Domestic studies on international convergence of accounting standards | 第25-26页 |
| ·Research method | 第26-27页 |
| ·Significance of the study | 第27-28页 |
| ·The structure of the thesis | 第28-29页 |
| CHAPTER 2 OVERVIEW ON INTERNATIONAL CONVERGENCE OFACCOUNTING STANDARDS | 第29-50页 |
| ·Introduction | 第29页 |
| ·The concept of accounting convergence | 第29-31页 |
| ·The necessity of international convergence of accounting standards | 第31-33页 |
| ·Benefits of international convergence of accounting standards | 第33-34页 |
| ·The process of international convergence of accounting standards | 第34-48页 |
| ·Relations between the IASC and International Organization of Securities Commissions (IOSCO) | 第34-38页 |
| ·Relations between the IASB and the European Union (EU) | 第38-41页 |
| ·Relations between the IASB and Financial Accounting Standards Board (FASB) | 第41-44页 |
| ·Relations between the IASB and the other countries | 第44-48页 |
| ·Conclusion | 第48-50页 |
| CHAPTER 3 METHODS MEASURE INTERNATIONAL CONVERGENCE OFACCOUNTING STANDARDS | 第50-59页 |
| ·Introduction | 第50页 |
| ·The methods of material convergence measurement of accouting standards | 第50-52页 |
| ·The methods of formal convergence measurement of accounting standards | 第52-57页 |
| ·Euclidian distances method | 第53-54页 |
| ·Jaccard's coefficients method | 第54-55页 |
| ·Spearman's correlation coefficient method | 第55-56页 |
| ·Method of Fuzzy clustering analysis | 第56-57页 |
| ·The choice of measurement method of accounting standards convergence | 第57-58页 |
| ·Conclusion | 第58-59页 |
| CHAPTER 4 THE EXPERIENCE OF CHINA AND OTHER NATIONS INCONVERGENCE TO IAS/IFRS | 第59-74页 |
| ·Introduction | 第59页 |
| ·The experience of Chinese-accounting standards setting and Its convergence with IAS/IFRS | 第59-68页 |
| ·Development of accounting standards in China | 第59-65页 |
| ·The key differences between IAS/IFRS and CAS | 第65-66页 |
| ·Convergence of Chinese accounting standards with IAS/IFRS | 第66-68页 |
| ·Experience of Australian in convergence to IAS/IFRS | 第68-69页 |
| ·Experience of nations in ASEAN of convergence with IAS/IFRS | 第69-72页 |
| ·Malaysia | 第69-71页 |
| ·Singapore | 第71-72页 |
| ·The lessons learned for Vietnam | 第72-73页 |
| ·Conclusion | 第73-74页 |
| CHAPTER 5 DEVELOPMENT STATUS OF VIETNAMESE ACCOUNTINGSYSTEM | 第74-101页 |
| ·Introduction | 第74页 |
| ·The Vietnamese accounting system under a centrally planned economy | 第74-84页 |
| ·The Vietnamese accounting system before 1960s | 第74-75页 |
| ·Period of setting foundation of the Vietnamese accounting system(1961-1974) | 第75-80页 |
| ·The period of unification of accounting and statistics(1975-1985) | 第80-84页 |
| ·The process of internationalization of Vietnamese accounting system | 第84-97页 |
| ·The characteristics of internationalization process of Vietnamese accounting | 第84-85页 |
| ·The reform process of Vietnamese accounting system | 第85-97页 |
| ·Major changes of the Vietnamese accounting policy | 第97-99页 |
| ·The modification of accounting objectives | 第97-98页 |
| ·New unified chart of accounts | 第98-99页 |
| ·New financial statements | 第99页 |
| ·Conclusion | 第99-101页 |
| CHAPTER 6 PRESENT STATUS OF VIETNAMESE ACCOUNTINGSTANDARDS | 第101-120页 |
| ·Introduction | 第101页 |
| ·Basis for the construction of Vietnamese accounting standards | 第101-102页 |
| ·Basic procedures of development Vietnamese accounting standards | 第102-104页 |
| ·Status quo of Vietnamese accounting standards | 第104-119页 |
| ·General comparison between VAS and IAS/IFRS | 第104-113页 |
| ·The difficulties in applying IAS/IFRS | 第113-115页 |
| ·VAS has so time lag and lack of quantities | 第115-119页 |
| ·Conclusion | 第119-120页 |
| CHAPTER 7 MEASUREMENT OF FORMAL CONVERGENCE OF VAS WITHIAS/IFRS | 第120-137页 |
| ·Introduction | 第120页 |
| ·Research methodology | 第120-130页 |
| ·Sample | 第120-122页 |
| ·Methodology | 第122-130页 |
| ·Results and analysis | 第130-136页 |
| ·Conclusion | 第136-137页 |
| CHAPTER 8 PROPOSED ROADMAP CONVERGENCE WITH IAS/IFRS INVIETNAM | 第137-153页 |
| ·Introduction | 第137页 |
| ·The influential factors the full convergence with IAS/IFRS | 第137-144页 |
| ·International environment | 第137-138页 |
| ·National environment | 第138-144页 |
| ·Future challenges for Vietnam in the full convergence with IAS/IFRS | 第144-149页 |
| ·The role of various stakeholders in ensuring convergence with IAS/IFRS at a specified future date | 第144-147页 |
| ·Challenges for Vietnam in the convergence process | 第147-149页 |
| ·The roadmap for convergence with IAS/IFRS in Vietnam | 第149-151页 |
| ·Adoption scope and implementation plan | 第149-150页 |
| ·Solution of promote convergence with IAS/IFRS | 第150-151页 |
| ·Conclusion | 第151-153页 |
| CONCLUSIONS AND SUGGESTIONS FOR FURTURE RESEARCH | 第153-156页 |
| REFERENCES | 第156-170页 |
| ACKNOWLEDGEMENTS | 第170-171页 |
| Appendix A RESEARCH PUBLICATION | 第171-172页 |
| Appendix B COMPARISON ITEMS' SELECTION AND THEIR MATCHING DETAILS | 第172-216页 |
