โดย สินสิริ ทังสมบัติ หุ้นส่วนสายงานตรวจสอบบัญชี และ ชยาธร ฉันท์เรืองวณิชย์ ผู้จัดการอาวุโส บริษัท PwC ประเทศไทย หลังจากมาตรฐานรายงานทางการเงินฉบับที่ 9 เรื่องเครื่องมือทางการเงิน (TFRS 9) ได้เลื่อนการบังคับใช้เป็นวันที่ 1 มกราคม 2563 ทำให้หลายบริษัทมีเวลากลับไปเตรียมความพร้อมด้านระบบ บุคลากร และสื่อสารกับผู้มีส่วนได้ส่วนเสียมากยิ่งขึ้น แต่ก็มีอีกจำนวนไม่น้อยที่ยังไม่ได้เริ่มต้นทำการศึกษาเพื่อเพิ่มพูนความเข้าใจของตัวเอง หรือ แทบจะยังไม่ทราบว่า บริษัทของตนเองนั้นได้รับผลกระทบจากการเปลี่ยนแปลงมาตรฐานรายงานทางการเงินครั้งนี้อย่างไรบ้าง
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