Thai Financial Reporting Standards (Revised 2014)

Thai Financial Reporting Standards (Revised 2014)

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Revised 2014

           Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2013 based on the 2013 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2013 Consolidated without early application) which are effective in Thailand for annual reporting periods beginning on or after 1 January 2015.

 

No. Ref. Title Date in the Royal Gazette
Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS)
1 Framework
(revised 2014)
The Conceptual Framework for Financial Reporting 15 October 2014
2 TAS 1
(revised 2014)
Presentation of Financial Statements 26 December 2014
3 TAS 2
(revised 2014)
Inventories 16 January 2015
4 TAS 7
(revised 2014)
Statement of Cash Flows 26 January 2014
5 TAS 8
(revised 2014)
Accounting Policies, Changes in Accounting Estimates and Errors 26 December 2014
6 TAS 10
(revised 2014)
Events after the Reporting Period 26 December 2014
7 TAS 11
(revised 2014)
Construction Contracts 26 December 2014
8 TAS 12
(revised 2014)
Income Taxes 16 January 2015
9 TAS 16
(revised 2014)
Property, Plant and Equipment 16 January 2015
10 TAS 17
(revised 2014)
Leases 16 January 2015
11 TAS 18
(revised 2014)
Revenue 16 January 2015
12 TAS 19
(revised 2014)
Employee Benefits 26 December 2014
13 TAS 20
(revised 2014)
Accounting for Government Grants and Disclosure of Government Assistance 16 January 2015
14 TAS 21
(revised 2014)
The Effects of Changes in Foreign Exchange Rates 16 January 2015
15 TAS 23
(revised 2014)
Borrowing Costs 26 December 2014
16 TAS 24
(revised 2014)
Related Party Disclosures 16 January 2015
17 TAS 26
(revised 2014)
Accounting and Reporting by Retirement Benefit Plans 26 December 2014
18 TAS 27
(revised 2014)
Separate Financial Statements 24 December 2014
19 TAS 28
(revised 2014)
Investments in Associates and Joint Ventures 24 December 2014
20 TAS 29
(revised 2014)
Financial Reporting in Hyperinflationary Economies 26 December 2014
21 TAS 33
(revised 2014)
Earnings per Share 16 January 2015
22 TAS 34
(revised 2014)
Interim Financial Reporting 26 December 2014
23 TAS 36
(revised 2014)
Impairment of Assets 16 January 2015
24 TAS 37
(revised 2014)
Provisions, Contingent Liabilities and Contingent Assets 26 December 2014
25 TAS 38
(revised 2014)
Intangible Assets 16 January 2015
26 TAS 40
(revised 2014)
Investment Property 16 January 2015
27 TFRS 2
(revised 2014)
Share-based Payment 16 January 2015
28 TFRS 3
(revised 2014)
Business Combinations 16 January 2015
29 TFRS 4
(revised 2014)
Insurance Contracts 26 December 2014
30 TFRS 5
(revised 2014)
Non-current Assets Held for Sale and Discontinued Operations 16 January 2015
31 TFRS 6
(revised 2014)
Exploration for and Evaluation of Mineral Resources 26 December 2014
32 TFRS 8
(revised 2014)
Operating Segments 26 December 2014
33 TFRS 10 Consolidated Financial Statements 24 December 2014
34 TFRS 11 Joint Arrangements 24 December 2014
35 TFRS 12 Disclosure of Interests in Other Entities 24 December 2014
36 TFRS 13 Fair Value Measurement 16 January 2015
TFRIC Interpretations and SIC Interpretations
37 TSIC 10
(revised 2014)
Government Assistance-No Specific Relation to Operating Activities 26 ธันวาคม 2557
38 TSIC 15
(revised 2014)
Operating Leases-Incentives 26 ธันวาคม 2557
39 TSIC 25
(revised 2014)
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders 26 ธันวาคม 2557
40 TSIC 27
(revised 2014)
Evaluating the Substance of Transactions Involving the Legal Form of a Lease 26 ธันวาคม 2557
41 TSIC 29
(revised 2014)
Service Concession Arrangements: Disclosures 26 ธันวาคม 2557
42 TSIC 31
(revised 2014)
Revenue-Barter Transactions Involving Advertising Services 26 ธันวาคม 2557
43 TSIC 32
(revised 2014)
Intangible Assets-Web Site Costs 26 ธันวาคม 2557
44 TFRIC 1
(revised 2014)
Changes in Existing Decommissioning, Restoration and Similar Liabilities 16 January 2015
45 TFRIC 4
(revised 2014)
Determining whether an Arrangement contains a Lease 16 January 2015
46 TFRIC 5
(revised 2014)
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 16 January 2015
47 TFRIC 7
(revised 2014)
Applying the Restatement Approach under TAS 29 Financial Reporting in Hyperinflationary Economies 16 January 2015
48 TFRIC 10
(revised 2014)
Interim Financial Reporting and Impairment 16 January 2015
49 TFRIC 12
(revised 2014)
Service Concession Arrangements 16 January 2015
50 TFRIC 13
(revised 2014)
Customer Loyalty Programmes 16 January 2015
51 TFRIC 14 TAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 26 ธันวาคม 2557
52 TFRIC 15
(revised 2014)
Agreements for the Construction of Real Estate 26 ธันวาคม 2557
53 TFRIC 17
(revised 2014)
Distributions of Non-cash Assets to Owners 16 January 2015
54 TFRIC 18
(revised 2014)
Transfers of Assets from Customers 26 ธันวาคม 2557
55 TFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 16 January 2015
Post Date :
30 Oct 2017 11:21:09
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