Luận văn được nghiên cứu với mục tiêu nhằm thiết kế mô hình nghiên cứu các nhân tố ảnh hưởng đến áp dụng chuẩn mực kế toán Việt Nam ở DNNV Tiểu vùng Tây Bắc; Xác định mức độ ảnh hưởng của các nhân tố đến áp dụng chuẩn mực kế toán Việt Nam;...
2345679 7 3236767362 !"#$ %&'()+,-./01)-234-5167817-5(9:;%-+,?'2(7()7-5@3A-B/(CDAEAFG1+-(717H()./2(7-B/()7-I(1H/4C1J( 67-K6LC+ MN()6OPQRRSTP-(7U()AV167W4C42-6&X1Y2 82 9'>ô *$93ĂưG>1289 589&5675325:56296%2đ56 56")56* +,> 82 9'>, %9156,$;2345689 920 33&2 ằẵắ91 23 6 5")56* +,> 82 9'>2ơ(5 1Âặ ằầ391 334566 5+3&2"6 89%3 %9.5353$52&53 3'56(5")56* +,> 82 9'>G2 , %9156,$; 9K9I692899jB^@\Y4 3#T^_49K [49^_9BC M749923Q3H92 &79iN>k76l 9249267 Bm9266397U9T3I39923'9"ni AY3o9@ DhF &_923'9"W'9 &T39?926bUW792MJ92 NOEPLSRRAP3#TU92PK%V6G6 `B=996pj 9?92 %&992$692T^79K9I9L926&9MJ92efgh LSRRAP3#TU92PK%V926&9q92m92MJ92r9 Y9^%( D#q92m92MJ92r9Y92923QL I3SRRA( )*s*tuv3w8345789:;: x92T393M92J# 4@ e92y@z333Q92T923'9" N92k(hl92_49923'9" N92{|N LBC%&T^H}9923'9" 2345679 6736 6367363!67 "#$% 234567& '(6)3#6673* +,-./02345/0678//0,9:/;?@?4ABCDEFBGHIJKLMNBCGOBPEQRESTUVBCLPWBCLKBXYLZ[B 63\676]^ _`ab cdefegh63i67366 "^ e6 $22jklmmn634 opqrsqqrtuvwwxyz{|}~zqyyvpqrtqyyvp z zwwvqrtqvz 763h^ 67467 367 6) k6jlmmn')3k63c6763\67e 467 67 367 6) k6jlmmnf63^e# 367 667 e67e# 367 6jke 46767h s\63673'6 k6736ei 36763¡ ^ 6 e^c¢67lmmnk672£63363673'6)36763\67' ^ 7k636Ô673lmmn^Ơ6Ư6e6)3673)3ke 46767$22)367e467Ă 367 6 3Đeă6763j 3âêôqwwxyqrtơvywxz}zwwvqrtqvzư 2đ2đ4ABCDEFBGHNKQPQPKPLP[QPLPQQF[UVBCQPEàBảãQXY áạằ 3k67k2Ê7f^ek67f 336f "6 3jk 3ẳ6) k667Ư6e667Ă 367 6 3ẵ633Ă '467 356êqắqww67fbbbf eh3 c3c# e*63 j63e 4$c 367fbba k67ặầẩcầÊẫf63\677363(6i ke67e lmmn')367 36763Ă ô3 k6736ei7363(6 k e67 ẵ3 j "6 3j ặầ ẩcầÊẫe63673 êấậqèsôqrtvrèz{zxrsxr67z{{ưors 63\67 ke67rắe)3)367634^67e6346736dyqẻvr êơryvqwwqvqqrtyèrxvyxwwxoqwppvz{~ư3#d2673Ơầẽ 1 23456579 75 47 9 45 47 !"# $"6$ %&'()*7+,-./014$243$4,56674843 914:&6;46 2?@ABCD?EEFGGF?C6HIJIKLM& 442N#OPPQ4RS&&/$$T6$ %&'()*7+,-.U#V RW& X$ %&R YZ.[&\Z6U6]47&947^471[ Z;4M&RW &$447_`((ab #&-7U _N[ cN7R $d!$W474e Z6;4R 95W 1$T4RS&fZg$ %&6T]&.&#fh4. & &1$ `]4]P 5i0#&-7.&45&47j!$k.lm 47^. [ 6;4g lm4gNM&$"47&.#436;4 2nA>o?CFpFqrAsABCtuAv?GBn>=C?w57N #&-7K PRZ9 &g24xZ1$ %&'()*7+, yozq &4M&N2.6 WN{ 64;aPM&!"#$" 47&947^$ %&04gc #Z|&.R!.&4&U.a }~~ P&g2. 4^N 4xZTR4&[ M&./._N [ &1$RVP&g2[ ĂBssA>BCtsA2HIIÂK6D?ssFGÊBCt ÊBÔFGv2HIIHK6ƠsƯĐrBEEB>F#&-72HIIă.âê7 N:g1&M ôZNơ &1$W$ %&+9ưaôZNơ &1$#&W 4^N2.4\4[4gc6;4#& 4ơ&4#&.R!ơ&0: đaP&g2[ F>GqrĂÊBCtpAoru2HIIK6nAB=GAsFCD BCtpBCFB>oĐ2HIIK4xZ$7&x$4ơ&44.:4R!& -à %&|&UN:g1W$ %&+9ưaPM&.:4R!&-à %& 4ơ&4U47^.#& Y4ơ&4#&W-y43N4$7 x4.jZgY &1$&x$#&4ơ&4aP lU\4:V+:9 1$"Ư!"`EB?ảFqã6 HII7-45iaá4- ạO ưZ7 #&-7ĐoBFCằBC 234567869 8637323423 !"# $%&'()*+,-)./+012*34 567.89:;0*!*/3*?@/ 0A1BDB39:!E33F39A/G39:HABDEFGHDIJKLMNOMPMQI 2356789551; 563666 6575 !"#$%&$95+76;512 66 .R( 67)*+75(6*+73 66 5,5-95< =>?>=>ABDEFGHDDSIEETFSUEUEVWMQUXYZFGHDN[IE \35678955 66]7 66) /+78951^656366 6641(6 56"#$%5 !"#$%< =>?>_>ABDEFGHD`aMSUEbcEdM \3567895e 6fg625636665 ! 789:65% 6hi5h7257566 56"#$%< =>?>j>ABDEFGHDIklJMT \3567895i(]5636665 !"#$% 65641(6 56"#$%m =>?>n>ABDEFGHDUoUpqI`MqIZFYI \3567895hrr+7stu6vw7w/x#+76 66 ye 6-6 !z789:s{6619 !"#$%m =>?>|>ABDEFGHDp}DN[IEU~YUoUDUEU \3567895h51^656366665 75 !"#$%&641(+78(, 66 R655/ s6;5 -95m =>?>ABDEFGHDEIEWMPN[IE %63567895*8560 1^6*515/59 196*6)m9t 1^6*560-6566 6*6)*m1^61e5; /h&5612389756+73(6w6*6)-(5m\3567895*8 1 2345679 9 !"!9 #$ %&' ()'9*+,- /0/023567589:;?@=7:5;A7BC> DEDEFEGHJKLJLMJNOLPQRPSTURVLWL YZ[)9 \])%^_`abc*$%d%efghijklmk 9nopqrm#-#)s)*tte $9uv&% (ote $9 wxyquv&% (ote[)+oz!e9 u{eo ()[)e*ote [)67!e9 | z9Z !u"}%s`%&% (ote9~ 6oZ !u$ [)e _6d _k359u{" ( te 9Z !u [)!%s9te!e9 DEDEEJWNLMNJRLMJNOLPQR q9 *+9&9 )+( %s9Z9te* $"\| 9 eo ()'9*+,- /057:57:5;A7BC> DEEFEMJNOLPQRLJLJ ĂÂÊÂÔÂƠƯăâêôơưđơưêđôà \)te9 \])%^_6pãáạ%^%$ d9t+) ằ9z9 Z !teẳẵắyo%&'"!99 te*+,-."9z9 )9.ẳắ| %)Z (o%^#s'dtee9%!.ẳắ _!Z[)t m2k3]ặ%^6d9 ĂÂÊÂÔÂầÂẩẫơấđêậèơưêđôà ẻ9*)ẽẽẽkặém23ẹgề[)67!e9 `Z ! "9`#s[)e Z9te9*99o `#s Z (o"e`e"e) "\%^e#${ểe$v 3mễằ9Zế)ệoì)67)+ãỉ!"ỉ e6eo6 9ạ DEEEMJNOLPQRLJULM ĂÂÊÂầÂÔÂăâêôơưđơưêđĩí 9%^6d9ịoề (o%^e9%!`ò$9Z\oz 34578978 57 5 !"#53$ 855 8 7% & 88'( )*78+7 ,+53-& 88'( 7./ 012( 3454646489:?>?@:A>BC=DE>@FGH>? I 8J55K/L 3'J5877/M 78* 8555N8O/)./78 3PQ/RS7 T5U3-V78M8/W (K& XNY Z[\]_`a`cdefghfijkldmngdn\]op qrst cdj\dvdw\ xyzd{e|kldmn }r~t ]z\ gu op 1+53-5 08L 7*/ 875* 2L78SQXP K7 58L7*/ , 5* R8/L 1 )*5- X ¡ KN-5 87 33V 584758N3$ 8 78 1 58W 0ÂN K ƯN3$ 8NU7877 2L78ê!ôôơ 78% ÊÔƠ 5 N N& QĐ 8* "ư22"đ 3$ 8 '.5 5ă 7â 8 347 )*5- X ư22" /W7 , 88 KN-5 ơơ Ă "àư212" ả4 ả+5ã ĂV 8$ 8 8á&/TĂ ã /,X7 ẳ/, X75847585 2L78 ạÔ 58 P 8 8/WV5 7ằ 878 N N& QĐV5ÂN ôạ 8/W R/M, 7P X R8/L ư21ắ" 33 ê)*5- N3$ 8ẵĂ X ư22 ả45 ' 78â58V /W57 7/3 78/ 2L78 12 2345 35 ! 78 "#$% ,*-./.*8, *#@D'8E?F.GH.E*CE 1XY Z[\.Z*]Z*).* '()*+ 9:;./*+ IJ?@AB,;C./KLA*M ^H#_`abcd ,*-./ ,*-./4 A*F '*; CE NO./ 0123 ?@AB,;C .*P./ ?F GH .QL RSTUV1W 4#+, 567 ef .*#@D "#$% '*g) ,*-./.*8,/#P)>Dh,AB ,;C.iGj eklZ 4#+, 567 RSmnW op qrq ,*s./ ,g *gt./ Nu ,[;./*+,*-./eklZ RSTUVvW Zw.*"x z/s ./P '() 4{| /#H.iNy*#$D *Q IK% /KLA*M*#$D RSTUV}W zj#ND./4{|E*~',E /KL A*M A*F A*#CE NO./ zz4 RSTUVW Zw.*NyCE Smn rO./*x NO./i"' e*B "j AB ,;C ,*'()4#+, RSTUVYW 567 ' k~'"j's./ zz4 CENO./A*s./ V :9 lB,*)e* "#$% G-,*s./,# "\L "( 'C' ?F GH 1XY 06m:6 '() E*CEIJ?@AB,;C XT: 3456 46 !" 89 #$% 34-.67899/4-.90-:; C1IJKHL &' 9- ?@ ABMNONPQ$RST$+ ()*+, CDEFG1H U*QQ*VS*+( -./012 W*&*QG*RSX C1IIYH Z[\]^-9_` FG Vf #$% &' Vg+T m;9/o^npq-n/r a;-=2bc- -/h9/i3j-.89\]^-9_` n/^-/st0uvwxyz dEWe a;- =2 bc- klmn CDEFG2H @.]{-A[3 ?@@:/4-.a-.]{m;9/o^*QQSX*+( |g}V,~+, A[39j03/8-/3/< 013 }XQSC2IH |X)+T 9p0-:/^0=2bc-.aq npq-n/rn/^-/ bc-.klmn a 3=3 klmn st0uvwxyz CDEFGH Z[^` npi-/aj @3/^^` /0]:; }SX| m;9/o^npq-n/r /0] :-- 9