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Research Paper | Economics | Vietnam | Volume 5 Issue 6, June 2016

Difficult Factors in Application of Derivative Financial Instruments Accounting - Experimental Study in Vietnam

Hanh Nguyen Thi Hong | Thuy Nguyen Thu

Abstract: Research refers to problems about accounting for derivative financial instruments for enterprises in Vietnam by modeling study factors impact in applying the derivative financial instruments. The results showed that each independent variable has its own impact with different intensity on the dependent variable, including factors for regulatory, human - accountants, human - managers, market, are positively impact, also factors for training, retraining and technology to impact negatively in applying the derivative financial instrument accounting. From the results of the study, author has drawn implications and identified two key factors, which are regulatory and human - accountants.

Keywords: Accounting for derivative financial instruments, nature of accounting, difficult factors, etc

Edition: Volume 5 Issue 6, June 2016,

Pages: 200 - 207