Accounting Manual for Thai Financial Reporting Standards

Accounting Manual for Thai Financial Reporting Standards

Main Page TFRSs (Revised) Accounting Manuals for TFRSs Articles / News

 

           These accounting manuals are not an integral part of Thai Financial Reporting Standards which are prepared by the Thai Accounting Standards – Technical Sub-Committee who is under the Thai Accounting Standards – Setting Committee. These accounting manuals are to help the academics, auditors, accountants and those who are interested in the standards to clearly understand the principles of each standards and to help them for clearly applying the standards.

           The content of accounting manual consists of the overview changes of the standard in this edition, defined term, clearly explanation for the principles in each standard and the illustrative examples. 

No. Ref. Accounting Manuals No./ Title Issue date Click
1 Framework-Manual Manual - The Conceptual Framework for Financial Reporting 17 Sep 2015 Download
2 TAS  1-Manual Manual – TAS 1 Presentation of Financial Statements 4 Feb 2019 Download
3 TAS  2-Manual Manual – TAS 2 Inventories 15 May 2020 Download
4 TAS  7-Manual Manual – TAS 7 Statement of Cash Flows 14 Feb 2018 Download
5 TAS  8-Manual Manual – TAS 8 Accounting Policies, Changes in Accounting Estimates and Errors 4 Feb 2019 Download
6 TAS 10-Manual Manual – TAS 10 Events after the Reporting Period 25 Feb 2021 Download
7 TAS 11-Manual Manual – TAS 11 Construction Contracts 1 Jan 2016 Download
8 TAS 12-Manual Manual – TAS 12 Income Taxes 26 Jun 2020 Download
9 TAS 16-Manual Manual – TAS 16 Property, Plant and Equipment 4 Feb 2019 Download
10 TAS 17-Manual Manual – TAS 17 Leases 3 Jun 2016 Download
11 TAS 18-Manual Manual – TAS 18 Revenue 5 Apr 2016 Download
12 TAS 19-Manual Manual – TAS 19 Employee Benefits 12 Apr 2017 Download
13 TAS 20-Manual Manual – TAS 20 Accounting for Government Grants and Disclosure of Government Assistance 4 Feb 2019 Download
14 TAS 21-Manual Manual – TAS 21 The Effects of Changes in Foreign Exchange Rates 4 Feb 2019 Download
15 TAS 23-Manual Manual – TAS 23 Borrowing Costs 4 Feb 2019 Download
16 TAS 24-Manual Manual – TAS 24 Related Party Disclosures 19 Feb 2016 Download
17 TAS 26-Manual Manual – TAS 26 Accounting and Reporting by 30 Aug 2016 Download
18 TAS 27-Manual Manual – TAS 27 Separate Financial Statements 13 Jun 2017 Download
19 TAS 28-Manual Manual – TAS 28 Investments in Associates and Joint Ventures 26 Jun 2020 Download
20 TAS 29-Manual Manual – TAS 29 Financial Reporting in Hyperinflationary Economies 10 Oct 2016 Download
21 TAS 33-Manual Manual – TAS 33 Earnings per Share 4 Feb 2019 Download
22 TAS 34-Manual Manual – TAS 34 Interim Financial Reporting 4 Feb 2019 Download
23 TAS 36-Manual Manual – TAS 36 Impairment of Assets 4 Feb 2019 Download
24 TAS 37-Manual Manual – TAS 37 Provisions, Contingent Liabilities and Contingent Assets 4 Feb 2019 Download
25 TAS 38-Manual Manual – TAS 38 Intangible Assets 26 Jun 2020 Download
26 TAS 40-Manual Manual – TAS 40 Investment Property 4 Feb 2019 Download
27 TAS 41-Manual Manual – TAS 41 Agriculture 13 Jun 2017 Download
28 TFRS 2-Manual Manual – TFRS 2 Share-based Payment 4 Feb 2019 Download
29 TFRS 3-Manual Manual – TFRS 3 Business Combinations 26 Jun 2020 Download
30 TFRS 4-Manual Manual – TFRS 4 Insurance Contracts 5 Apr 2016 Download
31 TFRS 5-Manual Manual – TFRS 5 Non-current Assets Held for Sale and Discontinued Operations 4 Feb 2019 Download
32 TFRS 6-Manual Manual – TFRS 6 Exploration for and Evaluation of Mineral Resources 1 Jan 2016 Download
33 TFRS 8-Manual Manual – TFRS 8 Operating Segments 19 Feb 2016 Download
34 TFRS 10-Manual Manual – TFRS 10 Consolidated Financial Statements 13 Jun 2017 Download
35 TFRS 11-Manual Manual – TFRS 11 Joint Arrangements 13 Jan 2017 Download
36 TFRS 12-Manual Manual – TFRS 12 Disclosure of Interests in Other Entities 14 Feb 2018 Download
37 TFRS 13-Manual Manual – TFRS 13 Fair Value Measurement 26 Jun 2020 Download
38 TFRS 15-Manual Manual – TFRS 15 Revenue from Contracts with Customers 21 Feb 2019 Download
39 TFRS 16-Manual Manual – TFRS 16 Leases 10 Jul 2020 Download
Post Date :
31 Oct 2017 11:40:27
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