Accounting Section - Doing Business

Explore a series of summaries providing an overview of useful accounting regulations, processes and accounting issues for doing business in Thailand.

Practice in Transition Period of TFRS for NPAEs

The Federation of Accounting Professions (‘FAP’) has launched three announcements with regards to Thai Financial Reporting Standards (‘TFRS’). This is the second amendment and further clarifies the accounting treatment on transition to TFRS for NPAEs.

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Additional Requirements in Applying TFRS for NPAEs

The Federation of Accounting Professions (‘FAP’) has launched three announcements with regards to Thai Financial Reporting Standards (‘TFRS’).

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TFRS for NPAEs - Provision for Severance Payments

Under the Thai Labor Protection Act of 1998, companies are required to pay legal severance payments (‘LSP’) to employees who leave employment at their retirement age, or are terminated by the companies without cause.

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Accounting – FAQ December 2011 (Part 2)

How to account for insurance compensation to be received for damaged assets?

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Accounting – FAQ December 2011 (Part 1)

How to depreciate tangible assets directly or indirectly affected by the floods?

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