タイにおける会社法および会計基準

概要

論文の詳細を見る
Under Thai Law there are various forms of business. They are (1) Partnership, (2) Limited Company, and (3) Public Limited Companies. Partnership and Limited Company are registered according to the provisions of Civil and Commercial Code. Public Limited Company has the objective of offering shares for sale to the public. All companies desiring a listing on the Stock Exchange of Thailand must be Public Limited Companies. Provisions of the Public Limited Companies Act address the operation of Public Limited Company. Institute of Certified Accountants and Auditors of Thailand is responsible for issuing statements on accounting standards. Accounting principle and practices generally follow International Accounting Standards.
名古屋産業大学の論文
2004-03-18