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GUIDES · Jul 2026 · 3 min read

International Financial Reporting Conversion Services

INTERNATIONAL FINANCIAL REPORTING CONVERSION SERVICES (IFRS) Connecting Vietnamese accounting standards with global reporting requirements Amid international economic integration, a growing number of businesses

Why this matters

Connecting Vietnamese accounting standards with global reporting requirements.

Amid international economic integration, a growing number of businesses in Vietnam need to prepare financial statements under International Financial Reporting Standards (IFRS) or other international accounting standards to meet the requirements of parent companies, investors, credit institutions and global partners.

Converting financial statements from Vietnamese Accounting Standards (VAS) to IFRS is not merely an adjustment of figures — it requires deep understanding of accounting principles, financial policies and presentation requirements under international practice.

With a team of experienced accounting, audit and financial advisory professionals, we provide financial statement conversion services to international standards, helping businesses build a transparent, consistent reporting system that meets the requirements of stakeholders worldwide.

When does a business need financial statement conversion?

  • Reporting to a foreign parent company or group.
  • Preparing to raise capital from international investors.
  • Carrying out mergers and acquisitions (M&A) transactions.
  • Preparing for listing on domestic or overseas stock exchanges.
  • Meeting the requirements of banks, investment funds or international financial institutions.
  • Preparing for IFRS adoption under Vietnam's roadmap.

What’s included

Conversion of financial statements from VAS to IFRS
  • Reviewing current accounting data and financial statements.
  • Identifying material differences between VAS and IFRS.
  • Making the conversion adjustment entries.
  • Preparing a full set of financial statements under IFRS.
Financial statement conversion for the parent company
  • Standardizing figures to group requirements.
  • Converting financial statements to the parent company's accounting standards.
  • Supporting the preparation of management reports and consolidation reports.
Developing IFRS accounting policies
  • Assessing the impact of IFRS on the business.
  • Developing and standardizing accounting policies under IFRS.
  • Supporting the adoption of new IFRS standards.
Audit and review support
  • Preparing working papers for the audit.
  • Explaining conversion adjustments to the auditors.
  • Helping resolve issues arising during the audit process.
Training and knowledge transfer
  • Training the in-house accounting team on IFRS.
  • Guiding the preparation and maintenance of financial statements under international standards.
  • Supporting the business through the implementation and operation phases.

Who it’s for

Foreign-invested enterprises (FDI).Subsidiaries of multinational groups.Businesses preparing to raise capital or list.Businesses that need to report to foreign investors.Businesses planning or preparing to adopt IFRS.

Why choose Clarity for this

Deep expertise in accounting and financial reporting
Our team of specialists has experience in accounting, audit and financial advisory for many domestic and international businesses.
Fluent in both VAS and IFRS
We understand not only international standards but also the Vietnamese accounting system in depth, making the conversion process efficient and accurate.
A practical approach
We focus on material issues and their real impact on your business operations, rather than performing purely technical adjustments.
A long-term partner
Beyond converting financial statements, we help businesses build internal capability to maintain and develop their reporting system under international standards.
Meeting the requirements of international investors and groups
Financial statements presented under international standards enhance the transparency and comparability of financial information.
Better financial governance
IFRS offers a more comprehensive view of the company's financial position and operating performance, helping management make better-informed decisions.
Supporting capital raising and business expansion
Financial statements under international standards are often a key requirement of international investors, banks and financial institutions.
Ready for Vietnam's IFRS adoption roadmap
Businesses proactively prepare their systems and resources before adopting IFRS in line with regulators' direction.
  • Ensuring the accuracy and consistency of figures.
  • Compliance with accounting standards and international practice.
  • Absolute confidentiality of clients' financial information.
  • Timely support throughout the engagement.
  • Partnering with businesses on their journey of international integration.

Our commitment & responsibility

We commit to professional responsibility on every engagement — including legal liability and compensation should an error on our part occur. Your financial, personal and ownership data is handled under strict confidentiality and in line with Decree 13/2023/NĐ-CP on personal data protection.

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