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Relationship between competency as per the international education standards for accounting professionals and the awareness and understanding of the Thai financial reporting standards for small and medium sized enterprises: A case study of accounting professionals in Thailand's southern region

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The aims of this empirical research were to investigate the competency levels according to the International Education Standards (IES) for Accounting Professionals and the awareness and understanding (perception) level with regard to the Thai Financial Reporting Standards (TFRS, a new set of local accounting standards to take effect in 2017) for Small and Medium Sized Enterprises |

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