ผลกระทบจากการเปลี่ยนแปลงมาตรฐานการบัญชี ฉบับที่ 27 (ปรับปรุง 2552) เรื่อง งบการเงินรวมและงบการเงินเฉพาะกิจการต่อผลการดำเนินงานของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย SET 100

Abstract

This study aims to compare the nature of disclosure between before and after the change in accounting standard No.27 (Revised 2009) Consolidated and separate Financial Statements and to analyze the effect of the change in accounting standard on performance of listed companies in SET 100 by using the return on assets (ROA). The samples are 69 listed companies in SET 100 for the period of 2008-2012 The results found that the nature of disclosure has significantly different between before and after the change of accounting standard No.27 (Revised 2009) Consolidated and Separate Financial Statements. There is a difference in the presentation of the financial statements, the accounting for investments in subsidiaries investments in jointly controlled entities and investments in associates in the separate financial statements, and the disclosure. Moreover, the change of accounting standards has no impact on performance of listed companies in SET 100