Duration: 9/2009 - 9/2010

The essay researches the basic theoretical issues on the financial statements, present financial reporting systems in Vietnam. During the study process, the essay are using some methodology such as: research method of statistical analysis, comparative synthesis, research methods for comparison and analysis the specific. 

From the conclusions to be drawn through the system of financial reporting topics of Vietnam conducted a direct comparison with the system of financial statements of a number of U.S companies (3M, and Intel). Article points out that U.S companies do not apply a rigid form as reported in Vietnam, but they just rely on the basic criteria and the flexibility shown by each enterprise.

The results of the comparison as a basis for the article to draw three basic lessons as following: lesson on using the account, lesson on the use of books and lessons on how to present the reports.