Thai Financial Reporting Standards (Revised 2012)

Thai Financial Reporting Standards (Revised 2012)

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Revised 2012

           Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2012 based on the 2012 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2012 Consolidated without early application) which effective in Thailand for annual reporting periods beginning on or after 1 January 2014. These standards were already withdrawal.

No. Ref. Title Date in the Royal Gazette
Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS)
1 TAS 1
(revised 2012)
Presentation of Financial Statements 27 November 2013
2 TAS 7
(revised 2012)
Statement of Cash Flows 28 January 2014
3 TAS 12
(revised 2012)
Income Taxes 27 August 2013
4 TAS 17
(revised 2012)
Leases 27 November 2013
5 TAS 18
(revised 2012)
Revenue 9 January 2014
6 TAS 19
(revised 2012)
Employee Benefits 28 January 2014
7 TAS 21
(revised 2012)
The Effects of Changes in Foreign Exchange Rates 28 January 2014
8 TAS 24
(revised 2012)
Related Party Disclosures 27 November 2013
9 TAS 28
(revised 2012)
Investments in Associates 9 January 2014
10 TAS 31
(revised 2012)
Interests in Joint Venture 9 January 2014
11 TAS 34
(revised 2012)
Interim Financial Reporting 27 November 2013
12 TAS 36
(revised 2012)
Impairment of Assets 17 February 2014
13 TAS 38
(revised 2012)
Intangible Assets 28 January 2014
14 TFRS 2
(revised 2012)
Share-based Payment 27 November 2013
15 TFRS 3
(revised 2012)
Business Combinations 9 January 2014
16 TFRS 4 Insurance Contracts 27 March 2013
17 TFRS 5
(revised 2012)
Non-current Assets Held for Sale and Discontinued Operations 27 March 2013
18 TFRS 8 Operating Segments 9 January 2014
TFRIC Interpretations and SIC Interpretations
19 TSIC 15 Operating Leases-Incentives 27 August 2013
20 TSIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 27 August 2013
21 TSIC 29 Service Concession Arrangements: Disclosures 17 January 2013
22 TSIC 32 Intangible Assets-Web Site Costs 27 August 2013
23 TFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities 27 March 2013
24 TFRIC 4 Determining whether an Arrangement contains a Lease 17 January 2013
25 TFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds 27 March 2013
26 TFRIC 7 Applying the Restatement Approach under TAS 29 Financial Reporting in Hyperinflationary Economies 27 March 2013
27 TFRIC 10 Interim Financial Reporting and Impairment 27 March 2013
28 TFRIC 12 Service Concession Arrangements 17 January 2013
29 TFRIC 13 Customer Loyalty Programmes 17 January 2013
30 TFRIC 17 Distributions of Non-cash Assets to Owners 27 August 2013
31 TFRIC 18 Transfers of Assets from Customers 27 August 2013
Post Date :
30 Oct 2017 11:32:48
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