Tippawan Pumbansao Audit Partner
Tippawan Pumbansao is an SEC-registered listed company auditor, ASEAN CPA and an Audit Partner of Mazars in Thailand. She graduated from Ramkhamhaeng University with an MBA in accounting and finance.
Tippawan has over 15 years’ professional experience and is the Director for a range of audit engagements. These include both IFRS/Group and Statutory audits of Multi-National Corporations in Thailand and Thai listed company audits.
Prior to joining Mazars in Thailand, she worked at international audit firm in Thailand for more than 10 years. She has extensive audit and assurance experience across a range of industries including listed companies, insurance, construction, properties, investment holding, trading, manufacturing and hotels.
She has extensive audit and assurance experience across a range of industries, including listed companies, insurance, mutual funds, construction, properties, investment holding, trading, manufacturing, and hotels. She is also a member of the technical committee of Mazars in Thailand, and leads training for audit teams on international standards on auditing, Thai accounting standards, and insurance.
She has also been a guest speaker at client seminars and Mazars’ Annual Forum on topics such as “Updated Thailand Accounting Standards”.
She has 5 years of experience auditing registered provident funds and mutual funds, such as TISCO, KTAM, Krungsri and FINANSA.
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Pages associated to Tippawan Pumbansao
Insights
- Leases – A Closer Look
- IFRS 15 – A Closer Look
- Correcting Errors in Financial Statements
- TFRS for SMEs
- Hedge Accounting
- Recognition of Corporate Income Tax
- IFRS 3 and IFRS 11 – A Closer Look
- TFRS 15: Revenue from contracts with customers
- TFRS for SMEs requirements reduced
- Amortization of goodwill
- Revised TSA to affect auditors’ reports
- Delay in effective date of TFRS for SMES
- Transition to IFRS 15 – A Closer Look
- How to present goodwill in financial statements
- FAP update
- Accounting for the employee benefits obligation
- Accounting for debt forgiveness
- Proposed amendments to IAS 8
- The new Conceptual Framework is here!
- IFRIC publishes important decisions on IFRS 15
- Accounting for onerous contracts
- Capitalising Further Expenditure
- The Monitoring Board work plan
- Second meeting of the IFRS 17 TRG
- TFRS 2, ‘Share-based Payment’
- The IASB publishes its FICE discussion paper
- TFRS 16 Leases
- TFRS 15, ‘Revenue from contracts with customers’
- IAS 23: IFRS IC publishes two agenda decisions
- Capitalizing software and cloud computing
- IASB amends definition of “material”
- Share-based payment research project
- IFRS 16: Financial Reporting – A Closer Look
- Update on IFRS 17 – Insurance Contracts
- Employee benefits obligation
- Agenda decision on IFRS 15
- Agenda decision on IAS 37
- Agenda decisions on accounting for an investment
- TFRIC 22: Foreign Currency Transactions
- Guidance on Revenue from Contracts with Customers
- IFRS IC agenda decisions
- Update on Principles of Disclosure project
- Measurement of expected credit losses
- Presenting cured credit-impaired financial assets
- Real estate development and borrowing costs (IAS 23)
- Decision on accounting for SaaS purchases
- Physical settlement of contracts
- Application of the ‘highly probable’ criterion
- Treatment of rental property income and expense
- IFRS 15: Disclosures - A Closer Look
- IFRS 16: Disclosures - A Closer Look
- Improvements to IFRSs – 2018-2020 Cycle
- Draft narrow-scope amendments to IFRS 3
- IFRS applicable at 30 June 2019
- Recognition of Investment Property
- TFRS 15 – Revenue from contracts with customers
- Exposure draft on IFRS 17 amendments
- Subsurface rights and IFRS 16
- Classification of a post-employment benefit
- IFRS 15 agenda decision on cost recognition
- IFRS applied to holdings of cryptocurrencies
- Bill-and-hold arrangement
- Accounting for Unpaid Share capital
- ED published on Disclosure of Accounting Policies
- Key points of the ED on amendments to IFRS 17
- Accounting for a non-refundable up-front fee
- Determining incremental borrowing rate under IFRS 16
- Progress report on Goodwill and Impairment project
- Presentation of uncertain tax positions
- Compilation of IFRS IC agenda decisions published
- IBOR reform – Phase 2
- IBOR reform: IASB updates IFRS Taxonomy
- Podcast of IASB decisions taken at October Board meeting
- Tax coupons for duty and tax paid on exported goods in Thailand
- IASB work plan
- Guide to selecting and applying accounting policies
- Exposure Draft of Thai Standards on Auditing 540
- IFRS 16: shipping contracts and the use of a ship
- Amendments to IAS 1 on liabilities classification
- TFAC measures for entities affected by COVID-19
- A Closer Look
- Rent concessions as a result of COVID-19 – A Closer Look
- IFRS financial statements - A Closer Look
- Accounting impacts of COVID-19 - A Closer Look
- Impacts on 2020 financial statements-A Closer Look
- Trust units classification clarification
- Impact of the COVID-19 pandemic on IASB work plan
- Narrow-scope amendments to IFRS 16 to take account of COVID-19
- IFRS IC clarifies the treatment of training costs
- Discussion paper on goodwill and impairment
- IFRS taxonomy
- Revaluation model to be allowed under TFRS for NPAEs
- Revaluation to be allowed under TFRS for NPAEs
- Amendments to IFRS 17 and IFRS 4 published
- IFRS IC publishes agenda decision on player transfer payments
- Agenda decision on sale-and-leaseback transactions
- Agenda decision on accounting for deferred tax
- Issuer’s fair disclosure about COVID-19 impacts
- Recognition of other costs
- Accounting for sales with a right of return
- IASB defers effective date of amendments to IAS 1
- IASB work plan updated in 2020
- Exposure draft on financial statements
- Due Process Handbook &IFRS Foundation Constitution
- The EU standardises non-financial reporting
- Recognition of a restructuring provision
- Tentative IFRS IC decision on a sale and leaseback
- Global sustainability and the role of the IFRS
- ESMA publishes recommendations for 2020 financial reporting
- Changes in the useful lives of fixed assets
- Discussion Paper on business combinations under common control
- End of year reflection
- Lease liability in a sale and leaseback: IASB publishes Exposure Draft
- IASB adds Post-implementation Review
- Andreas Barckow appointed as IASB Chairman
- Financial statements in a currency
- 2021 – the year ahead
- Supplementary IASB meeting on COVID-19-related rent concessions
- Accounting for regulatory assets and liabilities
- Educational material on going concern and disclosures
- IPTF publishes document for discussion on hyperinflationary economies
- Business combinations under common control
- Revised and amended TFRS and TAS
- Amendments to IAS 8 on accounting estimates
- Amendments to IAS 1 on disclosure of accounting policies
- Draft on Covid-19-related rent concessions
- IFRS Foundation continues work on sustainability reporting standards
- IFRS Foundation makes progress creation of SSB
- Recognition of a provision for liquidated damages
- Amendment to IFRS 16 on rent concessions beyond 30 June 2021
- IOSCO releases statement on Covid-19 issues
- TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Configuration in a Cloud Computing Arrangement
- Exposure Draft on lack of exchangeability
- IFRS Foundation consults on creation of ISSB
- IASB consults on its agenda to 2026
- Revenue recognition for instalment sales
- IASB publishes amendments to IAS 12
- IFRS IC publishes agenda decision on IAS 19
- Redeliberations continue on Primary Financial Statements project
- Draft to replace IFRS Practice Statement 1
- What is a contingent asset?
- IASB update – July 2021
- IASB decides management performance measures
- Amendment to IFRS 17 on a classification overlay
- TFRS 15 revenue from contracts with customers
- Accounting for dividends in foreign currency
- IASB work plan updated in 2021
- Redeliberations on Primary Financial Statements project
- PiR of IFRS 9: Board clarifies scope of next phase
- Discussion on hyperinflationary economies
- Initial Application of IFRS 17 and IFRS 9
- IASB launches IFRS 9 post-implementation review
- Business combinations and impairment tests
- Ongoing IASB deliberations on presentation of financial statements
- Initial measurement of property, plant, and equipment
- IFRS IC agenda decision on non-refundable VAT on lease payments
- IFRS IC on the accounting treatment of warrants
- Fifth compilation of IFRS IC agenda decisions
- Ongoing IASB deliberations on the presentation of financial statements
- IAS 19: Employee benefits
- Primary Financial Statements project
- ED of disclosures on supplier finance arrangements
- Proposed narrow-scope amendment to IAS 1
- IFRS Foundation appoints two new Trustees
- IFRS Foundation launches ISSB
- ISSB Chair appointed
- IFRS 17 to provide insurers with IFRS 9
- Economic benefits from use of a windfarm: IFRS IC agenda decision
- Notification on amendments to the Thai Financial Reporting Standards
- Assistance to debtors affected by COVID-19
- IASB work plan: key milestones
- Redeliberations continue on Primary Financial Statements project
- IPTF publishes document for discussion on hyperinflationary economies
- New ISSB appointments
- CDSB to be consolidated into IFRS Foundation
- Post-implementation review of the consolidation package now complete
- Redeliberations continue on Primary Financial Statements project
- ASAF membership for 2022-2024
- Two-stage appointment process for ISSB membership
- Accounting for earnings per share
- New Chair for IFRS IC
- IFRS IC publishes final agenda decision on TLTRO III programme
- Redeliberations continue on Primary Financial Statements project
- IPTF adds Turkey to list of hyperinflationary economies
- Publication of IFRS Accounting Taxonomy 2022
- Focus on some accounting consequences of the war in Ukraine and the sanctions against Russia
- Exposure draft of TFRS for NPAEs
- IASB halts project on IAS 19 pension benefits that depend on asset returns
- IFRS IC clarifies presentation rules for demand deposits with restrictions on use arising from a contract with a third party
- Updates to IASB work plan for 2022-2026
- Hyperinflation in Turkey: IAS 29 on the agenda again
- Exposure draft of TFRS for NPAEs
- Redeliberations continue on Primary Financial Statements project
- Sixth compilation of IFRS IC agenda decisions published
- IFRS IC agenda decision on whether a software reseller is an agent or principal under IFRS 15
- New IASB appointments
- Standards and Interpretations applicable at 30 June 2022
- ESMA highlights key issues for 2022 interim reporting raised by Russia’s invasion of Ukraine
- Exposure draft of TFRS for NPAEs
- Classification of liabilities with covenants: clarification of the scope of the amendment to IAS 1 proposed in November 2021
- Discussions on the equity method
- FICE project: discussions continue
- IPTF publishes document for discussion on hyperinflationary economies
- Declaring and paying dividends
- Recognizing a government subsidy to SMEs for COVID-19
- IFRS IC agenda decision on negative low emission vehicle credits
- IFRS IC agenda decision on transfer of insurance coverage under a group of annuity contracts
- IFRS IC agenda decision on SPACs: classification of public shares as financial liabilities or equity
- Redeliberations continue on Primary Financial Statements project
- IASB publishes work plan priorities for 2022-2026
- New appointment to IFRS Interpretations Committee
- IASB and ISSB update – September 2022
- Redeliberations continue on Primary Financial Statements project
- Redeliberations continue on Goodwill and Impairment project
- Proposed amendments to IAS 32 on instruments containing obligations for an entity to redeem its own equity instruments
- Proposed amendments to IFRS 9 on the SPPI test for debt assets
- New IASB appointments
- Amendments to IFRS 16 – Lease liability in a sale and leaseback
- IASB publishes narrow-scope amendment to IAS 1 on the classification of liabilities with covenants
- IFRS IC Agenda Decision on SPACs: accounting for warrants on acquisition of a SPAC by an operating entity
- IFRS IC Agenda Decision Lessor Forgiveness of Lease Payments
- IFRS IC Agenda Decision on the IFRS 17 multi-currency groups of insurance contracts
- IFRS 9: decisions arising from the PIR Phase 1– Classification and measurement
- Proposed amendments to IFRS 9 and IFRS 7 on the SPPI test for debt assets: disclosure and first-time application
- New IASB appointment
- Revision of Thai Financial Reporting Standards for Non-publicly Accountable Entities became effective on 1 January 2023
- FICE project: proposed amendment to IFRS 7 on financial instruments issued within the scope of IAS 32
- IPTF publishes working document on hyperinflationary economies
- Appointment of Linda Mezon-Hutter as IASB Vice-Chair
- Appointment or re-appointment of IFRS Foundation Trustees
- Recognition of research and development costs for software and website
- Redeliberations continue on Primary Financial Statements project
- OECD Pillar Two: IASB publishes proposed amendments to IAS 12
- Change of Accounting Framework
- IASB Update – February 2023
- Amortization of goodwill arising from an acquisition
- Revised and Amended Thai Financial Reporting Standards (“TFRS”) and Thai Accounting Standards (“TAS”)
- Preparing financial statements for liquidation purposes
- Revised and amended Thai Financial Reporting Standards and Thai Accounting Standards
- Treatment of mobile application development costs
- Recording the cost of machinery: Payment in instalments and on delivery
- Non-current Assets Held for Sale – Current practice for NPAEs
- Mazars in Thailand technical update – May 2021
- Mazars in Thailand technical update – October 2021
- Mazars in Thailand technical update – November 2021
- Mazars in Thailand technical update – August 2022
- Mazars in Thailand technical update – September 2022
- Recent Revisions to TFRS for NPAEs (2022)
- Capitalising Borrowing Costs