| 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
