Accounting for Financial Investment Activities in Vietnam Life Insurance Enterprises

descriptionPublicationkeyboard_double_arrow_right Article 27 Apr 2023Publisher:Everant JournalsJournal:JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, volume 6 (issn: 2644-0490, eissn: 2644-0504,

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Authors: Thi Huong Tram Le; Thi Thanh Thuy Tran; Thi The Vu;

doi: 10.47191/jefms/v6-i4-46 , 10.5281/zenodo.7870840 , 10.5281/zenodo.7870841

Accounting for Financial Investment Activities in Vietnam Life Insurance Enterprises

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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.

Related Organizations

The Open University of Japan
Japan

Keywords

Accounting, Financial Investment, Life Insurance, Vietnam.

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