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Article: Asset-impairment rules hotly debated, NATION
- Article from:
- The Nation (Thailand)
- Article date:
- September 17, 2001
CopyrightProvided by ProQuest LLC. (Hide copyright information)
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The Nation (Thailand)
09-17-2001
Thai firms, like those elsewhere, view new standards as a heavy burden
An American certified public accountant talks to K I Woo about ICAAT's
controversial TAS 36 asset-impairment standards.
The economic downturn has forced this country's accountants to move
towards rigorously implementing new global accounting standards.
At the same time, the protracted slowdown has also spotlighted the
immense impact of Thai Accounting Standard 36 (TAS 36), which was adopted
two years ago, on many industries of our already depressed business community.
Many Thai businesses, especially those listed on the Stock Exchange of
Thailand (SET), are arguing that the TAS 36 ...
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