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I    I   Thammasat Business School                                          Master Degree in Professien3l fls6ounfrrur



                     Thammasat   University
              Facultyof Commerce  and Accountancy
           The Master in Professional
                                    AccountingProject

                                                                 of
               Ms. Duranee Sukchoksuwan                                                  ID. 4202042083
               Mr. Annop   Chayawadhanangkur                                             ID. 4202042091
               Ms. Panee   Sorakraikitikut                                               ID. 4202042109



                                                       Topic
               ttThe Perceptionsof the usersof financial.statements
                                                                  on
                              Off-Balance-Sheet
                                              Disclosureot


                                To be examinedand approved


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      Thammasat Business School                           Master Degree in Professional Accounting




          65The
              Perceptionsof the users of financial statementson
                                          Disclosure"
                           Off-Balance-Sheet

                                       Research
                                              ProjectBy:
                                Ms. Duranee Sukchoksuwan
                          Business
                  Thqmmasat      School,MasterDegreein Professional
                                                                  Accounting
                                Email: duranee_s@hotmail.com

                             Mr.Annop     Chayawadhanangkur
                         Business
                  Thammasat             MasterDegreein Professional
                                  School,                         Accounting
                         Email: annop.chayawadhanangkur@serono.com

                                Ms.Panee Sorakraikitikul
                  Thammasat      School,
                          Business       MasterDegreein Professional
                                                                   Accounting
                              Email: panee.sorakraikitikul@db.com




      ABTRACT / EXECUTIYE SUMMARY

              The users of financial statementsuse many types of financial statementssuch as balance
      sheet, income statement, cash flow statement and note to financial statementsin making decisions
      which all of these can show the financial position and company's performance. There are some
      parts that are ignored such as off-balance-sheetdisclosure in note to financial statements.As a
      result of the economic crisis, the off-balance-sheetdisclosure become more and more interested
      during this period although they were ignored during the previous time.

             This paper purposes to examine and study the perceptions of the users of financial
      statements (Investors, corporate employees and lenders) to off-Balance-Sheet disclosure.
      Additionally, we have surveyed the existence of Thai Accounting Standards and SEC
      Regulations and provide guidelines for Institution of Certified Accountants and Auditors of
      Thailand (ICAAT) and Stock ExchangeCommittee (SEC) whether they should revise or re-issue
      accounting standards.

             Our results indicate that off-balance-sheetdisclosure becomemore relevant to the users of
      financial statementsin making decisions and they also affect the real and on-going status of the
      enterprises in the future. On the other hand, we also evaluated the factors for the users of
                           to
      financial statements making decisions. For instance,measurethe concem and implementation
      of Off-Balance-Sheet items, characteristics of disclosure and qualitative characteristics of
      financial statements.



                                                                                  Prolect Research I

				
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posted:9/25/2012
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