It’s worked top down making the first 2 rounds for the shoulder straps and then we will work the front and back side separately for a few rounds to shape the arm holes and to make the top of the dress. After these few rows we will join the back and front and start working in rounds again.
To create this V shape in front we will increase in middle of the front and back. After joining the parts we will have to decrease on sides to keep the dress straight.