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ARTICLE · 20 NOVEMBER 1995

Vietnam - Legal Overview - Accounting Systems And Auditing

Mayer Brown
Mayer Brown
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The laws of Vietnam are complex and new legislation is constantly being introduced. What follows is no more than an introductory overview that we hope will assist investors to decide which areas of law they will need to research further.

This summary is, necessarily, selective and is no substitute for detailed legal advice.

1. The Ordinance on Accounting and Statistics of 10 May 1988 was issued, effective from October 1988. This applies to all enterprises with foreign invested capital as well as State bodies and other Vietnamese Enterprises, and was followed, some 5 years later, on 23 October 1993, by Circular 84TC/CDKT on the Implementation of Accounting Standards for Enterprises with Foreign Owned Capital.

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