Paper Title
Study Of The Different Perception Of Financial Report For Business With Non-Publicly Accountable Entities Between Undergraduates

Abstract
This research aims to study the different perceptions regarding financial report standards for companies with Non-Publicly Accountable Entities between four-year undergraduate degree students and four years (transferred) in the course of accountance of Lampang Rajabhat University. Questionnaires were used to collect data from a sample of 112 people and were analyzed by the ANOVA (One-way analysis of variance) (F-test), and a statistical difference (T-test) and average ( Mean). The results showed that four-year undergraduate students have perceived no difference with undergraduate four years (transferred) for the perception about the back ground and purpose, the scope and framework, presentation of financial statements, changes in accounting policies, changes in accounting estimates, and mistake correction. The adoption of the changes and the adoption of financial report standards for companies with Non-Publicly Accountable Entities is no different; and awareness about the value and recognition of accounting standards for financial reports for business with Non-Publicly Accountable Entities has a different perception. The anticipated benefits to be gained from this study can lead a study to determine the direction to develop the accounting students� potential which is a resource in the future of the accounting profession on accounting standards that students must take to practical use after graduation and to improve graduate accounting courses of Lampang Rajabhat University and other universities that are interested to bring the findings to guide the course of accountance. Index Terms � Financial report standards for companies with Non-Publicly Accountable Entities.