Public hearing and Focus group discussions

Public hearing and Focus group discussions

Question and Answer (Q&A) and Illustrative examples

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Public hearing and Focus group discussions

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Articles

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News (about TFRS)

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FAP Newsletter (about TFRS)

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            Regarding the “Due process” procedure of preparing Thai Financial Reporting Standards, there is one process from six processes that we have to provide the understanding or arrange the seminar or arrange the public hearing to listen to, and exchange views on issues, stakeholders affected by applying the standards such as accountants, auditors, owners, investors, chief financial officers and chief executive officers, and etc. These also include the relevant parties to this standard such as the Bank of Thailand (BOT), the Stock Exchange of Thailand (SET), the Revenue Department (RD), the Department of Business Development (DBD), the Comptroller General’s Department (CGD), the Office of Insurance Commission (OIC), the Office of the Auditor General of Thailand (OAG) and the Securities and Exchange Commission (SEC), Thailand.

Remark: Please see more detail about “Due process” procedure of preparing Thai Financial Reporting Standards Click

            Federation of Accounting Professions (FAP) summarized all relevant information regard to the public hearing in this page which comprises of list of attendee names, seminar documentation, public hearing photos and public hearing summary paper of TFRSs to facilitate the attendees and other stakeholders to follow up the information.   

Summary by each TFRS for previous Public Hearing

Date/ Time/ Place Title Issue date Click
Drat Thai Financial Reporting Standards for Non-Publicly Accountable Entities (TFRS for NPAEs)

2 March 2018
09.00 – 16.00
@ FAP

Summary paper: “Public Hearing of TFRS for NPAEs

 
Photos: “Public Hearing of TFRS for NPAEs  

Announcement: List of attendee names and seminar documentation Public Hearing of TFRS for NPAEs

27/2/2561 Click 

Draft Thai Accounting Guidance: Financial instruments and Presentation for Insurance business

19 February 2018
14.00 – 16.00
@ FAP

Summary paper: “Thai Accounting Guidance: Financial instruments and Presentation for Insurance business 5/3/2561 Click 
Photos: “Thai Accounting Guidance: Financial instruments and Presentation for Insurance business 21/2/2561 Click
Announcement: List of attendee names and seminar documentation Thai Accounting Guidance: Financial instruments and Presentation for Insurance business 14/2/2561 Click
Draft Thai Financial Reporting Standard 16 Leases (TFRS 16)

3rd: 14 February 2018
13.00 - 16.00
@ FAP

Summary paper: “Public Hearing of Draft TFRS 16 Leases 21/2/2561  Click
Photos: “Public Hearing of TFRS 16 Leases 21/2/2561 Click
Announcement: List of attendee names and seminar documentation Public Hearing of TFRS 16 Leases 9/2/2561 Click
2nd: 24 October 2017
13.00 - 16.00
@ FAP
Summary paper: “Public Hearing of Draft TFRS 16 Leases 6/11/2560 Click
Photos: “Public Hearing of TFRS 16 Leases 2/11/2560 Click
Announcement: List of attendee names and seminar documentation Public Hearing of TFRS 16 Leases 10/10/2560 Click
 1st: 12 June 2017
13.00 - 16.00
@ FAP
Summary paper: “Public Hearing of Draft TFRS 16 Leases 17/07/2560 Click
Photos: “Public Hearing of TFRS 16 Leases 12/06/2560 Click
Announcement: List of attendee names and seminar documentation Public Hearing of TFRS 16 Leases 05/06/2560 Click
Draft Thai Accounting Standard (revised 2017) Income Taxes (TAS 12)
 31 May 2017
09.00 - 11.00
@ FAP
Summary paper: “Public Hearing of Draft TAS 12 (revised 2017) Income Taxes 17/07/2560 Click
Photos: “Public Hearing of Draft TAS 12 (revised 2017) Income Taxes 01/06/2560 Click
Announcement: List of attendee names and seminar documentation Public Hearing of Draft TAS 12 (revised 2017) Income Taxes 23/05/2560 Click
Draft Thai Financial Reporting Standard for Small and Medium-sized Entities (TFRS for SMEs) for NPAEs (Non-complex structure)
26 May 2017
09.00 - 12.15
@ FAP
News: FAP confirms that TFRS for SMEs is not different from TFRS for NPAEs (for NPAEs Non-complex structure) 26/05/2560 Click
Questionnaire about TFRS for SMEs (for NPAEs Non-complex structure) 26/05/2560 Click
27 April 2017
13.00 - 16.00
@ FAP
Summary paper: “Public Hearing of TFRS for SMEs and relevant accounting guidances (for NPAEs Non-complex structure)” 29/05/2560 Click
Photos: “Public Hearing of TFRS for SMEs and relevant accounting guidances (for NPAEs Non-complex structure)” 27/04/2560 Click
Announcement: List of attendee names and seminar documentation Public Hearing of TFRS for SMEs and relevant accounting guidances (for NPAEs Non-complex structure)” 25/04/2560 Click
Draft Thai Financial Reporting Standard 15 Revenue from Contracts with Customers (TFRS 15)
2nd: 24 April 2017
09.00 – 12.00
@ FAP
Summary paper: “Public Hearing of Draft TFRS 15 Revenue from Contracts with Customers 29/05/2560 Click
Announcement: List of attendee names and seminar documentation Public Hearing of Draft TFRS 15 Revenue from Contracts with Customers 20/04/2560 Click
1st: 9 June 2016
09.00 – 12.00
@ FAP
Announcement: List of attendee names and seminar documentation Public Hearing of Draft TFRS 15 Revenue from Contracts with Customers 09/06/2559 Click
Draft Thai Financial Reporting Standard 9 Financial Instruments (TFRS 9)
Final: 20 March 2018
09.00 – 12.00
@ FAP
Summary paper: “Final Countdown to TFRS9 Focus Group”    
Photos: “Final Countdown to TFRS9 Focus Group”    
Announcement: List of attendee names and seminar documentation “Final Countdown to TFRS9 Focus Group”

16/03/2018

Click 
All (3 sections) Summary paper: “Public Hearing of Draft TFRSs for Financial Instruments (TFRS 9,TFRS 7 and TAS 32)” 29/05/2560 Click
All (3 sections) Article: “Due process - “Preparation of Financial Instruments” Public hearing draft Thai Financial Reporting Standard 9 Financial Instruments 06/03/2560 Click

3rd: 28 March 2017
09.00 – 12.00
@ FAP
(For Insurance business and Non-Financial institutions)

Photos: “Public Hearing of Draft TFRS 9 Financial Instruments (Focus group for Insurance business and Non-Financial institutions)” 28/03/2560 Click
Announcement: List of attendee names and seminar documentationPublic Hearing of Draft TFRS 9 Financial Instruments (Focus group for Insurance business and Non-Financial institutions)” 21/03/2560 Click

2nd: 14 March 2017
13.00 – 16.30
@ Bank of Thailand, Samsen Road
(For Financial institutions)

Announcement: List of attendee names and seminar documentation “Public Hearing of Draft TFRS 9 Financial Instruments (for Financial institutions)” 08/03/2560 Click
1st: 20-21 December 2016
09.00 – 16.30
@ SET
Photos: “Public Hearing of Draft TFRSs for Financial Instruments (TFRS 9,TFRS 7 and TAS 32)” 21/12/2559 Click
Announcement: List of attendee names and seminar documentation Public Hearing of Draft TFRSs for Financial Instruments (TFRS 9,TFRS 7 and TAS 32)” 16/11/2559 Click
TFRIC Interpretation 12 Service Concession Arrangements (TFRIC 12)
29 September 2016
09.00 – 12.00
@ room 1601 SEC
Announcement: List of attendee names and seminar documentation Public Hearing of TFRIC Interpretation 12 (revised 2015) Service Concession Arrangements (Focus group for the Industrial Estate Developer)” 27/09/2559 Click
Draft Thai Financial Reporting Standard about Consolidated Financial Statements “PACK 5” revised 2016 consist of
      - TAS 27 Separate Financial Statements
      - TAS 28 Investments in Associates and Joint Ventures
      - TFRS 10 Consolidated Financial Statements
      - TFRS 11 Joint Arrangements
      - TFRS 12 Disclosure of Interests in Other Entities
28 June 2016
09.00 – 12.15
@ FAP
Announcement: List of attendee names and seminar documentation “Public Hearing of Draft TFRSs for Consolidated Financial Statements “PACK 5” revised 2016” 28/06/2559 Click
10 September 2014
@ room 1601 SEC
Focus Group for New Concept of Consolidation and Joint Arrangement (Pack 5) 10/09/2557 Click
25 – 26 March 2014
09.00 – 17.00
@ FAP
Photos: “Public Hearing of 6 Draft TFRSs” 26/03/2557 Click
Draft Thai Accounting Standard 104, 105 and 107 (revised 2016)
      - TAS 104 Accounting for Troubled Debt Restructuring
      - TAS 105 Accounting for Investments in Debt and Equity Securities
      - TAS 107 Financial Instruments: Disclosure and Presentation
25 June 2016
09.00 – 12.15
@ room 1101 SET
Announcement: List of attendee names and seminar documentation Public Hearing of Draft TAS 104, 105 and 107 (revised 2016) 25/06/2559 Click
Draft Thai Accounting Guidance Derecognition of financial assets and financial liabilities
30 November 2015
09.00 – 10.30
@ FAP
Announcement: Seminar documentation Public Hearing of Draft Thai Accounting Guidance Derecognition of financial assets and financial liabilities” 30/11/2558 Click
Announcement: List of attendee names Public Hearing of Draft Thai Accounting Guidance Derecognition of financial assets and financial liabilities” 24/11/2558 Click
Draft Thai Accounting Standard 41 Agriculture (TAS 41)
2nd: 2 September 2015
14.00 – 16.00
@ FAP
Summary paper: “Public Hearing of Draft TAS 41 Agriculture (section 2) – Focus group 08/09/2558 Click
Announcement: Seminar documentation “Public Hearing of Draft TAS 41 Agriculture (section 2)” 04/09/2558 Click
Announcement: List of attendee namesPublic Hearing of Draft TAS 41 Agriculture (section 2)” 01/09/2558 Click
News: “Public Hearing of Draft TAS 41 Agriculture (section 2)” 27/08/2558 Click
1st: 25 May 2015
09.00 – 12.00
@ room 1501 SEC
Announcement: Seminar documentation Public Hearing of Draft TAS 41 Agriculture – Focus group 29/05/2558 Click
Announcement: List of attendee names “Public Hearing of Draft TAS 41 Agriculture” 22/05/2558 Click
Draft TAS 41 Agriculture and draft Thai Accounting Guidance Measurement and Recognition for bearer plants 15/05/2558 Click
Draft TFRIC Interpretation 21 Levies (TFRIC 21)
14 July 2015
09.00 – 10.30
@ FAP
Announcement: Seminar documentation Public Hearing of Draft TFRIC 21 Levies 09/07/2558 Click
Announcement: List of attendee namesPublic Hearing of Draft TFRIC 21 Levies 08/07/2558 Click
Draft Thai Accounting Guidance Recognition Sale of Future Revenues
28 April 2015
09.00 – 12.00
@ FAP

Announcement: Seminar documentation Public Hearing of Draft Thai Accounting Guidance Recognition Sale of Future Revenues”  28/04/2558 Click
Draft Thai Accounting Guidance Recognition Sale of Future Revenues 28/04/2558 Click
Announcement: List of attendee names Public Hearing of Draft Thai Accounting Guidance Recognition Sale of Future Revenues 28/04/2558 Click
Draft Thai Financial Reporting Standard 13 Fair Value Measurement (TFRS 13)
16 December 2014
09.00 – 12.00
@ SEC
Announcement: Seminar documentation Public Hearing of TFRS 13 Fair Value Measurement – Focus group 16/12/2557 Click

Post Date :
1 Nov 2017 14:54:11
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