Vietnam is in the process of reforming and perfecting the accounting system in general and the public accounting system in particular, aiming at transparency of information in financial statements. The recognition of non-trading operating revenue at public hospitals in Vietnam has a great impact on the financial statements of the unit. This study analyzes the application of International Public Sector Accounting Standard No. 23 (IPSAS 23) in the recognition of non-tradin operating revenue at public hospitals in the Hanoi area. ning: The research method combines qualitative and quantitative methods, based on data analysis and interviews with accounting experts. The results show significant differences between IPSAS 23 and current accounting practices in Vietnam, especially in the recognition of aid and conditional funding. The study proposes a new accounting model towards controlling assets and obligations, helping to improve transparency and financial accountability. The research results contribute to supporting the implementation of Vietnamese public sector accounting standards (VPSAS 23) in the health sector in general and public hospitals in Hanoi in particular
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