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Thông tin tác giả
Phạm Hồng Linh, Thạc sĩ
Khoa Ngân hàng, Học viện ngân hàng
Email: linhph@hvnh.edu.vn
Summary
Determinants of the adoption of fair value accounting under International Financial Reporting Standards- 
A literature review
Financial statements disclosed at fair value provide investors with more information when the assets are presented 
at their real value. This makes financial reporting more transparent to investors. Studies and statistics showed 
that the more capital markets develop, the more widely the disclosure of financial statements at fair value is. The 
high risk associated with the operations of banks and other financial institutions requires the adoption of stringent 
regulations, thus, making the industry earlier pay attention to fair value. The article reviews studies of factors that 
influence the adoption of fair value accounting, which include economic environment, legal and tax environment, 
professional environment, business environment, cultural environment, and international environment. The paper 
can be used to build research models as well as to assist governments in the adoption process of International 
Financial Reporting Standards.
Key word: fair value, financial statements, IFRS. 
Linh Hong Pham, MEc.
Banking Faculty, Banking Academy