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.

Accounting Update for June 2012

On 21 April, the IASB published its near final drafts of the future standards on consolidation and associated subjects.

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Accounting Standard for NPAEs Approved by FAP

An accounting standard for Non-Publicly Accountable Entities (‘NPAEs’) has been approved by the Thai Federation of Accounting Professions (‘FAP’).

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Interpretations on Specific Accounting Matters

The Thai Federation of Accounting Professions (‘FAP’) has announced 4 interpretations on specific accounting matters that have been adopted from the equivalent International Accounting Standards Board’s (‘IASB’) SICs.

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Accounting standards for SMEs in ASEAN

Accounting standards for SMEs in the ASEAN region are to be developed by Thailand’s Federation of Accounting Professions.

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Adoption of IFRS

The Federation of Accounting Professions (‘FAP’) and the Securities and Exchange Commission of Thailand (‘SEC’) have announced a scheduled timeline for Stock Exchange of Thailand (‘SET') listed companies to become compliant with Thai Accounting Standards (‘TAS’) adopted from the International Financial Reporting Standards (‘IFRS’).

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