This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability