The stipulation for SME accounting in the world and some suggestion for Viet Nam accounting policy

Abstract

This paper focuses on researching on stipulation of SME accounting in the world such as IFRS for SME
promulgated by IASB and stipulation of SME accounting in some EU &Asean countries, Amerian… Although there
is a variation among countries but almost applied IFRS for SME or issued national standard for SME. Therefore
it is an important task to do consider facilitating increased harmonization of the SME accounting and enhance
propitiously for Viet Nam SME. The paper recommend for promulgating VASs for SME and amending the regim
for SME accounting