Articles published in specialized journals from 4/2004 - 12/2009

 

NO

Article title

Author/Role

Journal

Edition

Publishing year

1

Circular 128/2003/TT-BTC and the issue of accounting for exchange rate differences

TS Phan Đức Dũng

Author

Accounting magazine

47

4-2004

2

Some opinions on methods of accounting and presentation of corporate income tax differences.

ThS Phạm Quốc Thuần

Same author

Economic development

166

8-2004

3

Dealing with income tax differences – accounting standards need to be issued.

ThS Phạm Quốc Thuần

Same author

Accounting magazine

49

8-2004

4

Agent commission according to Circular 88/2004/TT-BTC. Situation and solutions.

TS Phan Đức Dũng

Author

Accounting magazine

51

12-2004

5

Difference between equity method and cost method for investments in associates.

TS Phan Đức Dũng

Author

Accounting magazine

53

4-2005

6

Problems of enterprises when implementing accounting standards "Inventories".

TS Phan Đức Dũng

Author

Accounting magazine

55

8-2005

7

The difference between the estimation method and the direct method when making provision for bad debts.

TS Phan Đức Dũng

Author

Accounting magazine

56

10-2005

8

The amortization method in estimating the provision for doubtful debts.

TS Phan Đức Dũng

Author

Accounting magazine

59

3-2006

9

Method of recording inventory reduction.

ThS Phạm Quốc Thuần

Author

Accounting magazine

59

3-2006

10

Legal basis and method of recording revenue deductions.

ThS Phạm Quốc Thuần

Author

Accounting magazine

61

8-2006

11

Problems when implementing the VAT Law according to the new regulations.

ThS Phạm Quốc Thuần

Author

Accounting magazine

67

8-2007 

12

Difficulties in implementing the Law on Corporate Income Tax under the new regulations

ThS Phạm Quốc Thuần

Author

Accounting magazine

 

2 -2008

13

A few things to discuss about corporate income tax accounting under the new Law on Corporate Income Tax.

ThS Phạm Quốc Thuần - ThS Nguyễn Thị Khoa

Accounting magazine

 

6- 2009

14

Tax compliance costs of enterprises in the Mekong Delta: Situation and solutions. 

ThS La Xuân Đào

Same author

Technology magazine

 

9/2009

15

A few things to discuss about tax accounting for exchange rate differences. 

ThS Phạm Quốc Thuần, ThS La Xuân Đào

Accounting magazine

 

10/2009

16

Problems to be solved when consolidating financial statements for shares of the parent company invested by subsidiaries. 

TS Phan Đức Dũng

Author

Accounting magazine

84

12/2009