Accounting for Financial Investment Activities in Vietnam Life Insurance Enterprises
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 04
Abstract
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.
Authors and Affiliations
Thi Huong Tram Le, Thi Thanh Thuy Tran, Thi The Vu
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