(A) the financial statements prepared in accordance with accounting principles generally accepted under Accounting Act 2543 (2000), which means the accounting standards issued under the accounting profession Act b.e.2547 (2004), including interpretation and accounting practice published by Federation
.(B) the financial statements have been prepared according to the requirements of the financial reporting standards for enterprises that do not have public equity (NPAEs) Which is published in the Government Gazette on May 6, 2011? January 1, 2011 onwards
(C) to display entries in the financial statements is in accordance with prakasok of business development on September 28, 2011 issue brief must contain list defined in a financial statement, 2554 (2011)
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