IFRS adoption roadmap in Vietnam

## IFRS adoption roadmap Under Decision 345/QD-BTC, Vietnam's IFRS roadmap is split into phases: - **Preparation (2020–2021):** building the framework and training. - **Voluntary adoption (2022–2025):** eligible enterprises may adopt voluntarily. - **Mandatory phase (after 2025):** mandatory for certain enterprise groups. Businesses should prepare early in terms of people, systems and data.