And the problem with a medium-sized company and surely (SMEs) to establish a new accounting, which is not yet equipped with the personnel and financial resources. In addition, the new accounting standards (IFRS), some are still causing problems, difficulties in complying with the legal framework and not suitable for Thailand, for example, to assess the asset sales Fair Value Option to wait and do the financial statements while the inflation rate is high. Setting Provisioning, as well as the alternative of conflict, in some cases with the supervision rules (Prudential Requirement) and Basel II criteria.
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