Thai Financial Reporting Standards (Revised 2009)

Thai Financial Reporting Standards (Revised 2009)

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Revised 2009

Revised 2009

            Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2009 based on the 2009 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2009 Consolidated without early application) which are effective in Thailand for annual reporting periods beginning on or after 1 January 2011. These standards were already withdrawal.

No. Ref. Title Date in the Royal Gazette
Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS)
1 Framework
(revised 2009)
Framework 26 May 2010
2 TAS 1 
(revised 2009)
Presentation of Financial Statements 26 May 2010
3 TAS 2 
(revised 2009)
Inventories 26 May 2010
4 TAS 7 (revised 2009) Statement of Cash Flows 26 May 2010
5 TAS 8 
(revised 2009)
Accounting Policies, Changes in Accounting Estimates and Errors 26 May 2010
6 TAS 10 
(revised 2009)
Events after the Reporting Period 26 May 2010
7 TAS 11 
(revised 2009)
Construction Contracts 26 May 2010
8 TAS 12 Income Taxes 26 May 2010
9 TAS 16 
(revised 2009)
Property, Plant and Equipment 15 December 2010
10 TAS 1
(revised 2009)
Leases 26 May 2010
11 TAS 18 
(revised 2009)
Revenue 15 December 2010
12 TAS 19 Employee Benefits 15 December 2010
13 TAS 20 Accounting for Government Grants and Disclosure of Government Assistance 26 May 2010
14 TAS 21 
(revised 2009)
The Effects of Changes in Foreign Exchange Rates 15 December 2010
15 TAS 23 
(revised 2009)
Borrowing Costs 26 May 2010
16 TAS 24 
(revised 2009)
Related Party Disclosures 26 May 2010
17 TAS 26 Accounting and Reporting by Retirement Benefit Plans 15 December 2010
18 TAS 27 
(revised 2009)
Consolidated and Separate Financial Statements 26 May 2010
19 TAS 28 
(revised 2009)
Investments in Associates 26 May 2010
20 TAS 29 Financial Reporting in Hyperinflationary Economies 26 May 2010
21 TAS 31 
(revised 2009)
Interests in Joint Venture 26 May 2010
22 TAS 33 
(revised 2009)
Earnings per Share 26 May 2010
23 TAS 34 
(revised 2009)
Interim Financial Reporting 26 May 2010
24 TAS 36 
(revised 2009)
Impairment of Assets 26 May 2010
25 TAS 37 
(revised 2009)
Provisions, Contingent Liabilities and Contingent Assets 26 May 2010
26 TAS 38 
(revised 2009)
Intangible Assets 26 May 2010
27 TAS 40 
(revised 2009)
Investment Property 26 May 2010
28 TFRS 2 Share-based Payment 15 December 2010
29 TFRS 3 
(revised 2009)
Business Combinations 30 August 2010
30 TFRS 5 
(revised 2009)
Non-current Assets Held for Sale and Discontinued Operations 26 May 2010
TFRIC Interpretations and SIC Interpretations
31 TSIC 10 Government Assistance-No Specific Relation to Operating Activities 25 February 2011
32 TSIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets 25 February 2011
33 TSIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders 25 February 2011
34 TSIC 31 Revenue-Barter Transactions Involving Advertising Services 25 February 2011
35 TFRIC 15 Agreements for the Construction of Real Estate 15 December 2010
Post Date :
30 Oct 2017 11:53:25
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