Knowledge and understanding accounting standards no. 16 (revised 2557) of property and equipment for accountants in muaenglampang district, lampang province
This research aims to study knowledge and understanding of the accounting standards on land,buildings and equipment for accountants in MuaengLampang District, Lampang Province. Data were collected from 38 bookkeepers in Lampang province. The instrument used in research are questionnaires. The statistics used in this study include frequency and percentage.
The results showed that accountants in Lampang have a better knowledge and understanding of accounting standards on property, buildings and equipment of limited range, depreciation and eliminated at a low level. Definition, recognition, the measured value on recognition, measurement after recognition of impairment and disclosures are in the medium level. Therefore, institutions should provide training for accountants to get knowledge and understanding increased so it will have positive impact on the quality of financial statements..
Index Termsó Accounting standards No. 16, Accountants, Lampang Province.