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

Author(s)

Thi Thu Hoai Pham , Thi Thuy Nguyen ,

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Volume 8 - June 2019 (06)

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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