Paper Title
Knowledge, Understanding And Opinions Of Accountants Toward Financial Reporting Standards For Non-Publicly Accountable Entities

Abstract
The objective of this research aimed to explore the accountants’ information of knowledge, understanding and opinions toward Thai Financial Reporting Standards for Non-Publicly Accountable Entities. The research sample, consisted of 385 accountants from Non-Publicly Accountable Entities, were selected as purposive sampling and studied through questionnaire. The data was analyzed by using descriptive statistics was mean, percentage, and standard deviation and using inferential statistics was analysis of variance. The research finding shown that most of the accountants have knowledge and understanding on Thai Financial Reporting Standards for Non-Publicly Accountable Entities. The accountants agreed with categorization business. Financial reporting according to regulation of Thai Financial Reporting Standards for Non-Publicly Accountable Entities made the reliability data. Most of the accountant’s thought disclosure data was necessary and clearly. The retrospective adjusting entries were problem in accounting practice because data system was not perfectly. The rule of the Thai Financial Reporting Standards for Non-Publicly Accountable Entities remained an insurmountable obstacle in read and practice. Index Terms – Financial Reporting Standards, Knowledge of Accountants, Non-Publicly Accountable Entities, Opinions of Accountants