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Thai Accounting Standards in the View of Accountants, Auditors and Accounting Instructors

1 2

1,2

1) 2)

3)

4) 86 17 108

211

1) 32 36

2)

0.05 3)

4)

:

8 1

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Abstract

The purposes of this research were to 1) study the application and problems from applying Thai Accounting Standards (TAS) in the practices of accountants, auditors and accounting instructors, 2) study the quality of TAS in opinion of accountants, auditors and accounting instructors , 3) study the impact of problems and improvement in TAS on the practices of auditors, accountants and accounting instructors, and 4) provide guidance for development and improvement of TAS. Samples of 211 comprised 86 accountants, 17 auditors and 108 accounting instructors . Instrument used wasquestionnaire. Statistical tools employed were frequency, percentage, mean, standard deviation, One –way ANOVA and LSD method . The results showed that 1) TAS no. 32 : Property, Plant and Equipment was mostly used in the application ,TAS with most problem was no .36: Impairment of Assets. Major cause of the problem was lack of examples to facilitate understanding on the content, other causes were: difficulty of language used and lack of sufficient explanation for better understanding, respectively. 2) The quality of TAS was at moderate level. Most respondents viewed that TAS was considered a law; so the content should be shown in full as published in Royal Thai Government Gazette. Moreover, the improvement of TAS occurred quite often resulting in short period of its enforcement, so consequently, users were confused which TAS was enforced at time. The view of accounting instructors on TAS in general was different from that of accountants and auditors with 0.05 level of significance; but no difference was found between the views of accountants and auditors. 3) Problems and improvement in TAS had great impact on the practices of accountants and accounting instructors, while the impact on auditors’ practices was at moderate level. 4) Guidance for development and improvement of TAS were: the Federation of Accounting Professions (FAP) should investigate problems and impacts on practices before announcing the enforcement of TAS. Moreover, examples and case studies should be added, and TAS content should be compatible with the context of Thailand .

Keywords: Thai Accounting Standards, Accountants and Auditors, Accounting instructors

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1.

(Financial Statements)

(Present Fairly)

. . 2522 . .2540 . . 2542

. . 2552

9 . . 2552 30

(International Financial Reporting Standards : IFRS)

(Voluntary) ( , 2534)

(Mandatory) . . 2543

. . 2547

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2.2.1

2.2

2.3

2.4

3.

9 . . 2552 30

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4. 3

560 ( 30 2552)

113 28 2549

( Krejcie and Morgan ) 291 400

181 36 183

5

(Try out) 30 (Cronbach Alpha Coefficient Method)

0.82

– 2552 217 211 73

(Frequency) (Percentage) (Mean) (Standard Deviation)

(One-way ANOVA) 1 0.05

(Least Significant Difference: LSD) Dunnett’s T3

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5. 41- 50

11- 20

2551 1-10

1 15.1

32 35 (2550) 11 27

3638

1

5.2

0.05

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0.05 -

-

-

-

- 35 ( 2550) 1 IAS 1

Presentation of Financial Statements -

-

0.05 (IFRS)

(Concept Based) (Rule – Based)

5.3

1)

8 1

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2)

3)

4)

4.1)

4.2)

4.3)

(Public Hearing)

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4.4)

4.5)

6.

6.1) 32

27

6.2)

36 10 2543

( 2545: 161)

. . 2540 (IAS)

(FAS) 36

. . 2550 2550 9 2552

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( 2542: 25)

6.3) 1

(2534) ( 11-22 )

(2541; 63) “

”. .25346.4)

(2534) ( 11 –22 )

(2550; 7) “ 4-5

IFRS

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IFRS

”

0.05

6.5)

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7.7.1

7.1.11)

2)

3)

7.1.2 1)

2)

7.1.3 1)

2)

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3)

. . 2539 . . 2543

7.2 7.2.1

36

7.2.2

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(2543) “”

(2541) “ ” 50 46-51

(2551) “ ” 2 18-53

(2542) “ Creative Accounting” ( – )

(2551) :

“ . . 2543” (2543,12 ) 117 41 “ . . 2535” (2535, 8 ) 109

43 “ . . 2547” (2547,22 ) 121

65 1-21 “ . . 2535”(2535,12 )

22 1 (2543) ) “ ”

1 2 68

(2541) “ ” ( – ): 62-67

(2532) “ NICs” 11 9-13

(2533) ( 1-10 ) 17-28

. (2534) ( 11-22) ( – ): 110-120

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(2547) “ ”

(2552) “ ? ” 5 1

: 7 (2543) “ ”

1 1 12-16

. (2543) “ ” 2 ( 1) 1 7-8

(2547) “ ( 6) . . 2547” 15 2547

. (2549) “ 8/2549 ” 20 2549

. (2549) “ 33/2549

” 28 2549

. (2551) “ 86/2551 36 ( 2550) 54 ( 2550)” 12 2551

. (2552) “ 12/ 2552 ” 15 2552

. (2552) “ 16/ 2552 ” 22 2552

. (2538 ) . .

. . . 2549-2550

. . .2550-2551 . . 2548-2551 . 2551 (2543) “ ” ( - ): 9- 14

(2543) “ 2000” 50 158-160

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(2543) “ ” ( 1) 1 29

(2548) “ ”

(2545) “ ” ( 2544- 2545): 153-163

. (2553) “ IFRS ” 4 2553 http://www.maruey.com

(2546) “”

Mirza, Abbas Ali; Orrell, Magnus and Holt Graham J. (2008) Wiley IFRS Practical ImplementationGuide and Workbook. 2 edition, New Jersey: John Wiley & Sons; Inc.

Sillapaporn Srijunpetch The Implement of International Accounting Standards in Thailand 2 5 ( 2549) 64-84