OBS_VALUE: <ul><li><a href=http://vbpl.vn/TW/Pages/vbpq-toanvan.aspx?ItemID=95924 target=_blank>Accounting Law(Luật kế toán 88/2015/QH13, adopted 20/11/2015, in force 01/01/2017, article 7(3))</a></li><li><a href=https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/view-jurisdiction/vietnam/ target=_blank>IFRS Foundation’s Jurisdictional Profile(IFRS Foundation’s Jurisdictional Profile of Vietnam, last updated 16/06/2016)</a></li></ul>