Published April 27, 2023
| Version v1
Journal article
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Accounting for Financial Investment Activities in Vietnam Life Insurance Enterprises
Authors/Creators
- 1. Accounting Department, University of Labour and Social Affairs
Description
This article provides an overview of the financial investment activities of life insurance companies in Vietnam, based on the legal basis for investment activities and the specific accounting regulations for life insurance companies. The article also discusses the changes in accounting regulations according to Circular 200/2014/TT-BTC on accounting regimes for enterprises issued by the Ministry of Finance and provides some notes on accounting practices for financial investment activities in Vietnam’s life insurance enterprises.