ความรู้ความเข้าใจมาตรฐานการรายงานทางการเงิน ฉบับที่ 13 (ปรับปรุง 2559) เรื่อง การวัดมูลค่ายุติธรรม ในประเทศไทย

Abstract

This objectives of this research were to study the perception in Thai Financial Reporting Standards 13 Fair value measurement, the relationship between personal factor of Thai accountants and he perception in Thai Financial Reporting Standards 13 Fair value measurement and study of problem and obstacles in Thai Financial Reporting Standards 13 Fair value measurement. The samples of this study were 206 accountants. Questionnaires were used to collect data from Thai accounts. Descriptive analysis and multiple regression analysis were used to analyze the data. The results reveal that the perception in Thai Financial Reporting Standards 13 Fair value measurement is in medium level. There is on significant relationship between personal factors (gender, age, level of education, work experience and business) and perception in Thai Financial Reporting Standards 13 Fair value measurement. Moreover, the problem and obstacles in Thai Financial Reporting Standards 13 Fair value measurement is in high level. The result of this study reveal the knowledge and understanding profile of Thai accountants; which are used by Federation of Accounting Professions to monitor and development. Thai accountants will be able to prepare financial statements in accordance with the financial reporting standards which will be beneficial for their business in the long term.