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รายละเอียด Sumintorn Baotham

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1578284754-33.BE085(263-267).pdf

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Sumintorn Baotham
ชื่อผู้ส่งวารสารร่วม/ที่ปรึกษา สถานะ Yonlada Kanachai2 Parinda Treerut3 Kanokwan Seesongkham4

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สาขาบริหารธุรกิจและการบัญชี
ชื่อบทความ (ภาษาไทย) The disclosure of the risk types of financial instruments according to the requirements of Thai Accounting Standard no.107 (Revised 2016) of Thai listed companies
ชื่อบทความ (ภาษาอังกฤษ) THE DISCLOSURE OF THE RISK TYPES OF FINANCIAL INSTRUMENTS ACCORDING TO THE REQUIREMENTS OF THAI ACCOUNTING STANDARD NO.107 (REVISED 2016) OF THAI LISTED COMPANIES
บทคัดย่อ ภาษาไทย -
คำสำคัญ
บทคัดย่อ ภาษาอังกฤษ The objective of this study is to checklist the risk type’s exposure of financial instruments of companies listed on the stock exchange of Thailand, for the fiscal period ending December 31, 2017 with complying with TAS no.107 (Revised 2016). The sample are 768 notes to the financial statement of Thai listed companies. The instrument is the checklist table of the risk type’s exposure of financial instruments according to the requirements of TAS no. 107 (Revised 2016). The statistics used for data analysis are frequency and percentage. It’s found that the most of the risk type’s exposure of financial instruments were interest rate risk, credit risk, and exchange rate risk, respectively. It also found that the risks type’s exposure of the financial instruments to other aspects, such as the risk of non-compliance with the contract, insurance risk and capital risk, etc. Furthermore, it also found that the industry groups that the most of the risk types exposure of financial instruments, namely, real estate and construction group, services group, and industrial products group, respectively.
The objective of this study is to checklist the risk type’s exposure of financial instruments of companies listed on the stock exchange of Thailand, for the fiscal period ending December 31, 2017 with complying with TAS no.107 (Revised 2016). The sample are 768 notes to the financial statement of Thai listed companies. The instrument is the checklist table of the risk type’s exposure of financial instruments according to the requirements of TAS no. 107 (Revised 2016). The statistics used for data analysis are frequency and percentage. It’s found that the most of the risk type’s exposure of financial instruments were interest rate risk, credit risk, and exchange rate risk, respectively. It also found that the risks type’s exposure of the financial instruments to other aspects, such as the risk of non-compliance with the contract, insurance risk and capital risk, etc. Furthermore, it also found that the industry groups that the most of the risk types exposure of financial instruments, namely, real estate and construction group, services group, and industrial products group, respectively.
Keyword The risk types of financial instruments, Thai Accounting Standard no.107, Thai Listed companies