Thai Accounting Standards & Thai Accounting Guidances (TAS & Guidance)

Thai Accounting Standards & Thai Accounting Guidances (TAS & Guidance)

Thai Accounting Standards
Ref. Title Date in the Royal Gazette
TAS 101 Doubtful Accounts and Bad Debts 30 Oct 2006
TAS 103 Disclosures in the Financial Statements of Banks and Similar Financial Institutions 30 Oct 2006
TAS 104* Accounting for Troubled Debt Restructuring 20 Dec 2002
TAS 105* Accounting for Investments in Debt and Equity Securities 1 Dec 2003
TAS 106 Accounting For Investment Entities 28 Dec 2000
TAS 107* Financial Instruments: Disclosure and Presentation 28 Dec 2000
TI-9 Assets Transferred by Debtors for Debt Settlement 5 Nov 2003
Current version of Thai Accounting Standard was renumbered without no effect or change in the principle.

*These standards have revised according to consistent with other Thai Financial Reporting Standards. Please see in revised 2016 as link Click

Thai Accounting Guidances
Ref. Title Date in the Royal Gazette
Insurance .FVTPL Insurance business to designation of financial instruments at fair value through profit or loss Cancel 28 Nov 2016
Derecognition Derecognition of financial assets and financial liabilities Cancel 10 May 2016
Bearer plant Measurement and Recognition for bearer plants  
(Cancelled*)
6 Nov 2015
Stock Di Accounting for stock dividend 23 Feb 2014
Transfer Transfer and Transferred financial assets 
(Cancelled* by FAP announcement no. 5/2559)
17 Jan 2013
Building Accounting for the Condominium   6 May 2011
Govern Disclosure for Government - related entities 
(Cancelled*)
6 May 2011
Under C. Business Combination under common control 26 Jun 2009
Share Treasury stock
Revalue Accounting for revaluation assets
(Cancelled*)
6 May 2011

*Cancelled by the Thai Accounting Standards – Setting Committee in the Meeting no. 34/2557-2560 (5/2560), dated on Thursday 25 May 2017

Post Date :
31 Oct 2017 11:08:15
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