Thought catalysts
In-depth analyses, insights, and expert opinions in the fields of audit, accounting, and financial advisory from the experts at Forvis Mazars Vietnam.
Enjoy the following publications, or sign up for one of our newsletters to receive updates directly to your inbox.
IFRS Transition: More Than a Conversion, A Comprehensive Business Transformation

For companies in Vietnam, the move to International Financial Reporting Standards (IFRS) has become a pressing strategic decision.
Identification of tax risks associated with software production activities during tax audit and inspection

Tax audits of software production activities often reveal risks related to cost allocation, revenue recognition, and compliance with tax regulations. Identifying these risks early is essential to avoid penalties and ensure accurate reporting.
Mastering ESOP Valuation: A strategic guide for Investors and Corporates in Vietnam

Equity compensation has become a mainstream tool in Vietnam’s competitive talent market, offering strategic benefits far beyond cash incentives. Yet accurately valuing Employee Stock Ownership Plans (ESOPs) demands rigorous methodology, disciplined assumptions, and deep regulatory understanding. Whether you’re a startup CFO, private equity professional, or corporate finance leader, mastering ESOP valuation safeguards compliance, aligns stakeholders, and drives long-term value.
Vietnam’s Personal Data Protection Law & Draft Decree: Compliance and Challenges

The current personal data protection (“PDP”) regime in Vietnam was introduced by Decree No. 13/2023/ND-CP dated 17 April 2023 (“Decree 13”), which laid the initial foundation for the development of a comprehensive legal framework governing the protection of personal data in Vietnam.
Company formation ahead of IRC - Reform effort requires clearer regulations

Vietnam’s proposed amendment to the Investment Law would allow foreign investors to establish a company before obtaining an Investment Registration Certificate (IRC). The reform aims to simplify procedures, align treatment between domestic and foreign investors, and accelerate market entry.