Change the paths of the Interim Financial Reporting
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Creator Kongrit Taneerananon
Title Change the paths of the Interim Financial Reporting
Contributor Premarat Vilalai, Arisara Thaneerananon
Publisher Faculty of Management Science Nakhon Pathom Rajabhat University
Publication Year 2560
Journal Title Journal of Management Science Nakhon Pathom Rajabhat University
Journal Vol. 4
Journal No. 2
Page no. 140-150
Keyword change, the paths of the Interim Financial Reporting
URL Website https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/view/11566
Website title https://so03.tci-thaijo.org/index.php/JMSNPRU/index
ISSN 2392-5817
Abstract The Thai interim financial reporting standard has been developed since the introduction of the interim financial statements for the year 1999. Update 2007 Update 2009 Update 2012 Update 2014 Update 2015 Updated 2016 until now, it is an interim financial report. The revised version of the year 2017has changed in fivemajor areas.1. The cause of changes caused by international accounting standards that have changed over the years.2. Name of financial statements used in accounting standard.3. Presentation of interim financial reporting.4. Presentation of condensed interim financial reporting.5. Disclosure of Notes tothe financial statements.When users of the financial statements understand the feasibilityof interim financial reporting or interim financial statements, they will have an impact on the financial statements of the users. Because of timely information. The results of the quarterly and quarterly financial statements of the Company and its subsidiaries are as follows.
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