Special Accounts and Investigations in Thailand - Juslaws

Special Accounts and Investigations in Thailand

Special accounts – are accounting mechanisms used to monitor expenditures against income for a specific purpose. This type of accounting system, also known as fund accounting, generally focuses on accountability rather than profitability. The account or fund is self-balancing and is set apart from a company’s other accounts, often for the purpose of complying with government regulations.
Fund accounting also applies to the type of accounting systems used for investments, securities and portfolios. It is used to monitor an investment portfolio holding commodities, real estate and/or securities that are held in a fund such as a hedge fund or mutual fund. This type of fund or investment accounting differs, however, from that used for special accounts in which accountability is the focus.
Investigations – are handled by accountants and auditors specializing in an area known as financial forensics or forensic accounting. At Juslaws & Consult our lawyers and accounting professionals are engaged by clients to offer advice on actual or pending disputes and litigation.
Forensic accountants are required to produce work at standards suitable for use in litigation. These specialists are also referred to as investigative or forensic auditors, and are often called upon to provide expert evidence at court trials.
Investigations fall into a variety of categories, including areas as diverse as business valuation, determining economic damages, insurance and personal injury claims, fraud, and royalty audits.


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+66 2254 4117




+66 2254 4117