TFRS Effective After 1 January 2014
17 March 2014
Keywords: Mazars, Thailand, Accounting, Thai Financial Reporting Standards, TFRS, TAS, FAP, TFRIC, SIC, IFRS, Thai GAAP
Thai Financial Reporting Standards | |
TFRS 2 | Share - Based Payments (revised 2012) |
TFRS 3 | Business Combination (revised 2012) |
TFRS 5 | Non-current Assets Held for Sale and Discontinued Operations (revised 2012) |
TFRS 8 | Operating Segments (revised 2012) |
Thai Accounting Standards | |
TAS 1 | Presentation of Financial Statements (revised 2012) |
TAS 7 | Statement of Cash Flows (revised 2012) |
TAS 12 | Income Taxes (revised 2012) |
TAS 17 | Leases (revised 2012) |
TAS 18 | Revenue (revised 2012) |
TAS 19 | Employee Benefits (revised 2012) |
TAS 21 | The Effects of Changes in Foreign Exchange Rates (revised 2012) |
TAS 24 | Related Party Disclosures (revised 2012) |
TAS 28 | Investments in Associates (revised 2012) |
TAS 31 | Interests in Joint Ventures (revised 2012) |
TAS 34 | Interim Financial Reporting (revised 2012) |
TAS 36 | Impairment of Assets (revised 2012) |
TAS 38 | Intangible Assets (revised 2012) |
TFRIC | |
TFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities |
TFRIC 4 | Determining whether an Arrangement contains a Lease |
TFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds |
TFRIC 7 | Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies |
TFRIC 10 | Interim Financial Reporting and Impairment |
TFRIC 12 | Service Concession Arrangements |
TFRIC 13 | Customer Loyalty Programmes |
TFRIC 17 | Distributions of Non-cash Assets to Owners |
TFRIC 18 | Transfers of Assets from Customers |
SIC | |
SIC 15 | Operating Leases-Incentive |
SIC 27 | Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
SIC 29 | Service Concession Arrangements: Disclosure |
SIC 32 | Intangible Assets-Web Site Cost |