Overview of Derivative Financial Instruments, Accounting Derivative Financial Instruments in Vietnam


Thi Thu Hoai Pham , Thi Thuy Nguyen ,

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Volume 8 - June 2019 (06)


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.


Derivative financial instruments, derivative financial instruments, Vietnam


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