In recent years, many discussions, national conferences, and research have been published to help adopt International Financial Reporting Standards (IFRS) into Vietnamese accounting effectively. According to the proposed roadmap of Decision 345 / QD-BTC, the acute stage will be soon in 2025, after the trial stage in 2022. This decision is expected to help enterprises access new capital sources and attract scarce accounting candidates in this field, increasing their competitive advantage over regional rivals. However, besides opportunities, difficulties and challenges of integration have also been gradually apparent, mainly because of needing more infrastructure, including human resources, processes, and accounting systems. This study aims to identify the factors impacting the transition from Vietnamese accounting standards to IFRS 13 – Fair value measurement. Based on this, suggestions about solutions and policies to facilitate the application of fair values are suggested.