Overview of Derivative Financial Instruments, Accounting Derivative Financial Instruments in Vietnam
Author(s)
Thi Thu Hoai Pham , Thi Thuy Nguyen ,
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Abstract
The article presents an overview of derivative financial instruments in Vietnam. Derivative financial instruments have been widely used in the world, but in Vietnam, it is still quite new. Therefore, we have presented the most basic issues of derivative financial instruments, accounting standards for derivative financial instruments to help readers be able to apply to the reality of enterprises.
Keywords
Derivative financial instruments, derivative financial instruments, Vietnam
References
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