Comparison and Study of Impact upon 2012 Revised of Accounting Standards

Abstract

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study, the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes, the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude, The availability of data preparation, the cost of Preparation, the impact on the financial statements. and Communication with people in the organization. were Age, job level, Working experience and number of participants on the course of the accounting seminar. This, The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability