การสำรวจความนิยมในรูปแบบการจัดทำงบกระแสเงินสดของบริษัทจดทะเบียน   ในตลาดหลักทรัพย์แห่งประเทศไทย

Sumintorn Baotham

doi:10.14456/rcmrj.2020.223589

Authors

Sumintorn Baotham Accounting Program, Business Administration Department, Faculty of Industrial and Technology, Rajamangala University of Technology Isan, Sakonnakhon Campus

DOI:

https://doi.org/10.14456/rcmrj.2020.223589

Keywords:

Cash flow statement from operating activities, Thai listed companies

Abstract

This research aims to 1) check list the method of preparing statements of cash flow from operating activities of Thai listed companies, for the period ended 2017 and 2) to explore by questionnaires the reasons for selecting the method of preparing statements of cash flow from operating activities of Thai listed companies, for the period ended 2017. The results found that 1) determined by check list that companies prepared the statements of cash flow from operating activities by the indirect method rather than the direct method. It also found that 8 industry groups prepared statements of cash flow from operating activities by the indirect method rather than the direct method and 2) exploring by questionnaires found that companies prepared the statements of cash flow from operating activities by the indirect method rather than the direct method. The reason that they selected statements of cash flow from operating activities by the indirect method is because it is consistent when compared to the prior year, to find the difference between net income and cash from operations, and to know cash paid/received from suppliers/customers. This Information is beneficial to the Accounting Standards Committee considering the format of the cash flows from operating activities.

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