ความรู้และความเข้าใจของนักบัญชีธุรกิจพัฒนาอสังหาริมทรัพย์ในอำเภอเมืองเชียงใหม่ต่อมาตรฐานการบัญชีฉบับที่ 18 (ปรับปรุง 2552) เรื่อง รายได้

Abstract

The purpose of this independent study is to study knowledge and understanding of accountants of Real Estate Business in Mueang Chiang Mai District about Thai Accounting Standard No.18 (Revised 2009) with respect to Incomes related to Real Estate Business, collecting data from questionnaires given to samples of accountants and those participating in bookkeeping of Real Estate Business in Mueang Chiang Mai District, totaling 50 persons, studying on main points related to recognition of incomes, value measurement and disclosure of information. The data was analyzed in statistical way using frequency, percentage and mean.

The study result revealed that most of respondents are female, aged during 26-30 years, graduated highest education at bachelor degree in accounting field, position of accounting staff, with 3-5 year experience in bookkeeping in property development business.

The study result revealed that most of respondents with knowledge and understanding on the accounting standard in low level, accounted for 50.10%, having most knowledge and understanding on meaning of disclosure of information, followed by valuation by fair value in case of agreement on purchase-sale and ownership transfer, and meaning of recognition of incomes in whole amount respectively. The respondents with incorrect understanding on the accounting standard, accounted for 49.90%, in the lowest level, having incorrect knowledge and understanding on basis for recognition of incomes most in the point related to retrospective restatement after change of the approach of incomes recognition, followed by the meaning of fair value and objective of disclosure of information in the notes to the financial statements respectively.

Upon consideration on the respondents classified by ages, it is found that the respondents aged 31 years up had knowledge and understanding in low level, having most understanding and knowledge on the meaning of disclosure of information in the notes to the financial statements. The respondents aged 20-30 years are the ones having knowledge and understanding on the accounting standard in the lowest level, having incorrect knowledge and understanding on the basis for recognition of incomes in the point related to account recording as at the date of contract making and date of payment of each installment.

Upon consideration on the respondents classified by job positions, it is found that the respondents in the post of manager or chief accountant had knowledge and understanding in moderate level, having most understanding and knowledge on the basis for disclosure of information on the objectives and important information to be disclosed to those who use the financial statements in the notes to the financial statements. The respondents in the post of accountant had incorrect knowledge and understanding on the accounting standard with respect to basis for recognition of incomes in the point related to account recording as at the date of contract making, date of payment of each installment and retrospective restatement after change of the approach of incomes recognition.

And upon consideration on the respondents classified by work experiences, it is found that the respondents with work experience more than 5 years had knowledge and understanding in low level, having most understanding and knowledge on the basis for disclosure of information in the point related to the meaning of disclosure of information in the notes to the financial statements. The respondents with work experience 1- 5 years are the ones who had incorrect knowledge and understanding on the accounting standard with respect to basis for recognition of incomes in the point related to account recording as at the date of reservation, date of contract making, date of payment of each installment.