Accounting temporary relief measures in the epidemic situation of Covid-19

Abstract

This article is a documentary study by collecting data, news relating to accounting temporary measures for businesses in the epidemic situation of COVID-19, which the objective of allowing those responsible for bookkeeping and the bookkeeper must have an understanding to choose of the accounting guidance, in preparation financial statements to report business performance and financial status, it reflects the situation, limitations and economic conditions in the period or period of preparation of financial statements under the Thai Financial reporting standards, Thailand Accounting Standards and Accounting Guidance related to the business, and to represent that if the business discriminates following accounting temporary relief measures in the epidemic situation of Covid-19 will be able to get involved for driven the economy.