The Reality of Presentation and Disclosure of Information on Financial Instruments in Non – Financial Enterprises in Vietnam

Abstract

Financial instruments are increasingly diverse and complex that makes users' requirements for information of financial instruments more demanding. It is necessary to clearly understand the full disclosure of information about financial instruments in enterprises. Therefore, researching the current status of presentation and disclosure of information about financial instruments in enterprises in Vietnam serves a basis for perfecting the system of legal documents related to accounting for financial instrument. This article studies the current status of presentation and disclosure of information about financial instruments in non-financial enterprises listed on the Vietnam Stock Exchange to help researcher and issuers in promulgating accounting standards for financial instruments in Vietnam.