Introduction -- Trade liberalisation, economic growth and poverty in a global setting -- Trade liberalisation and poverty in Vietnam -- Trade and growth elasticity of poverty -- Farm households' perceptions of agricultural market and policy -- Rural poverty and employment -- Urban poverty and...

Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical...