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Can enterprises use different exchange rates for different items in Vietnam?
Q&AEnterprises in Vietnam may now use different exchange rates for different items. In particular, assets and liabilities are converted into VND based on the exchange rate at the end of the period, while the equity of a company’s owner is converted at the exchange rate on the date of transaction (i.e. the date of contributing capital).
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January 2016Annual Audit and Compliance in Vietnam 2016
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