Factual situation and orientation for applying International Financial Reporting Standards IFRS in Vietnam Nhân tố ảnh hưởng đến việc áp dụng chuẩn mực kế toán IFRS vào Việt Nam As a matter of fact, these standards are quite complex and their understanding require deep and detailed knowledge not only of accounting but also of other disciplines. Thus, the degree of their acceptance requires a highly advanced level of expertise by countries adhering to such standards. Actually, understanding, interpreting and applying these standards need a certain level of education and university training.