id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-4847	Quynh, Huong Nguyen Thi ; Kim, Oanh Vu Thi 	Factors affecting the application of international financial reporting standard on financial instruments in banks	2025	12	.pdf	application/pdf	5678	277	44	Hypothesis 4: Accountants' qualifications and experience (AC) positively impact the application of IFRS on financial financial instruments at Vietnamese commercial banks. The research illuminates the level of IFRS application on financial instruments at Vietnamese commercial banks and explores the impact factors of the IFRS transition.	cache/easat-4847.pdf	txt/easat-4847.txt