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Thailand

In: Financial Reporting In The Pacific Asia Region

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  • Pamela Angus-Leppan

Abstract

The following sections are included:IntroductionHistoryInfluence of CommunismInfluence of Social Classes on AccountingEconomic and Business Developments in the Modern EraBusiness Enterprises in the Private SectorTypes of Business EnterprisesStock Exchange of ThailandAccounting Developments in the Modern EraPrior to 1960: First Stage1960 to 1970: Second Stage1971 to 1985: Third Stage1986 to 1990: Fourth Stage1991 to 1995: Fifth StageAccounting and Auditing ProfessionInstitute of Certiled Accountants and Auditors of ThailandThe Board of Supervision of Auditing PracticesAccounting EducationThai Accounting StandardsInfluences on AccountingGovernment Laws and RegulationsInfluence of Other BodiesFinancial Reporting PracticesBasic Reporting Requirements for All Business EntitiesPublic Company ReportsReports for SETCountry Specific IssuesDirectly Related to AccountingProfessional InfluencesLimited Perceived Need forAccounting InformationConclusionAcknowledgmentsReferences

Suggested Citation

  • Pamela Angus-Leppan, 1997. "Thailand," World Scientific Book Chapters, in: Ronald Ma (ed.), Financial Reporting In The Pacific Asia Region, chapter 15, pages 381-412, World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9789812819611_0015
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