Mặt khác, việc tuân thủ cả hai hệ t

Mặt khác, việc tuân thủ cả hai hệ thống chuẩn mực kế toán VAS và IFRS sẽ làm tăng chất lượng cho báo cáo tài chính của doanh nghiệp. Nói cách khác, rủi ro thông tin bất đối xứng giảm sẽ làm chi phí vốn của doanh nghiệp giảm đi.

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On the other hand, complying both VAS accounting standards system and IFRS will increase the quality of financial statements for business. In other words, risk reducing asymmetric information will make capital expenditures of enterprises.

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On the other hand, compliance with both systems VAS accounting standards and IFRS will increase the quality of the financial statements of the enterprise. In other words, the risk of information asymmetry would reduce capital expenditures by businesses decreased.

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