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TFRS

Thai Financial Reporting Standards (TFRS) contain copyright material of the IFRS® Foundation (Foundation) in respect of which all rights are reserved.

Reproduced and distributed by the Federation of Accounting Professions with the permission of the Foundation within the Kingdom of Thailand only. No rights granted to third parties to reproduce, store in a retrieval system or transmit in any form or in any means without the prior written permission of the Federation of Accounting Professions and the Foundation.

Thai Financial Reporting Standards (TFRS) are issued by the Federation of Accounting Professions in respect of their application in the Kingdom of Thailand and have not been prepared or endorsed by the International Accounting Standards Board (Board).

Thai Financial Reporting Standards (TFRS) are not to be distributed outside of the Kingdom of Thailand.


Thai Financial Reporting Standards (TFRS)
and Thai Accounting Standards (TAS)


Thai Accounting Standards (TAS)

Effective date

IAS Ref.

BV

http://www.fap.or.th/template/lib_images/bullet01.gif   The Conceptual        
     Framework for Financial
     Reporting (revised 2015)

  

 

 The Conceptual Framework for Financial Reporting 

2015

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 1 (revised 2016)  

Presentation of Financial Statements

1 January 2017

IAS 1  Presentation of Financial Statements

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 2 (revised 2016) 

Inventories

1 January 2017

IAS 2  Inventories

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 7 (revised 2016)  

Statement of Cash Flows

1 January 2017

IAS 7  Statement of Cash Flows

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 8 (revised 2016)


Accounting Policies, Changes in Accounting Estimates and Errors

1 January 2017

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 10 (revised 2016)


Events after the Reporting Period

1 January 2017

IAS 10 Events after the Reporting Period

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 11 (revised 2016)


Construction Contracts

1 January 2017

IAS 11 Construction Contracts

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 12 (revised 2016)


Income Taxes

1 January 2017

IAS 12 Income Taxes

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 16 (revised 2016)


Property, Plant and Equipment

1 January 2017

IAS 16 Property, Plant and Equipment

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 17 (revised 2016)

Leases

1 January 2017

IAS 17 Leases

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 18 (revised 2016)

Revenue

1 January 2017

IAS 18 Revenue

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 19 (revised 2016)

Employee Benefits

1 January 2017

IAS 19 Employee Benefits

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 20 (revised 2016)

 

Accounting for Government Grants and Disclosure of Government Assistance

1 January 2017

IAS 20 Accounting for Government Grants and Disclosure of Government Assistance

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 21 (revised 2016)


The Effects of Changes in Foreign Exchange Rates

1 January 2017

IAS 21 The Effects of Changes in Foreign Exchange Rates

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 23 (revised 2016)


Borrowing Costs

1 January 2017

IAS 23 Borrowing Costs

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 24 (revised 2016)


Related Party Disclosures

1 January 2017

IAS 24 Related Party Disclosures

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 26 (revised 2016)

Accounting and Reporting by Retirement Benefit Plans

1 January 2017

IAS 26 Accounting and Reporting by Retirement Benefit Plans

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 27 (revised 2016)


Separate Financial Statements

1 January 2017

IAS 27 Separate Financial Statements

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 28 (revised 2016)


Investments in Associates and Joint Ventures

1 January 2017

 IAS 28 Investments in Associates and Joint Ventures 

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 29 (revised 2016)

Financial Reporting in Hyperinflationary Economies

1 January 2017

IAS 29 Financial Reporting in Hyperinflationary Economies

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 33 (revised 2016)


Earnings per Share

1 January 2017

IAS 33 Earnings per Share

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 34 (revised 2016)


Interim Financial Reporting

1 January 2017

IAS 34 Interim Financial Reporting

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 36 (revised 2016)


Impairment of Assets

1 January 2017

IAS 36 Impairment of Assets

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 37 (revised 2016)

Provisions, Contingent Liabilities and Contingent Assets

1 January 2017

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 38 (revised 2016)


Intangible Assets

1 January 2017

IAS 38 Intangible Assets

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 40 (revised 2016)

Investment Property

1 January 2017

IAS 40 Investment Property

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 41 (revised 2016) Agriculture 1 January 2017 IAS 41 Agriculture 2016

Thai Financial Reporting Standards (TFRS)

Effective date

IFRS Ref.

BV

 http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 2 (revised 2016)

 

Share-based Payment

1 January 2017

IFRS 2 Share-based Payment

2016

 http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 3 (revised 2016)

 

Business Combinations

1 January 2017

IFRS 3 Business Combinations

2016

 http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 4 (revised 2016)

Insurance Contracts

1 January 2017

IFRS 4 Insurance Contracts

2016

 http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 5 (revised 2016) 

 

 

Non-current Assets Held for Sale and Discontinued Operations

1 January 2017

IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

2016

 http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 6 (revised 2016)

Exploration for and Evaluation of Mineral Resources

1 January 2017

IFRS 6 Exploration for and Evaluation of Mineral Resources

2016

 http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 8 (revised 2016)

 

Operating Segments

1 January 2017

IFRS 8 Operating Segments

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 10 (revised 2016) Consolidated Financial Statements January 2017 IFRS 10 Consolidated Financial Statements 2016
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 11 (revised 2016) Joint Arrangements January 2017 IFRS 11 Joint Arrangments 2016
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 12 (revised 2016) Disclosure of Interests in Other Entities January 2017 IFRS 12 Disclosure of Interests in Other Entities 2016
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 13 (revised 2016) Fair Value Measurement January 2017 IFRS 13 Fair Value Measurement 2016

Interpretations

Effective date

IFRS Ref.

BV

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 10 (revised 2016)

Government Assistance-No Specific Relation to Operating Activities

1 January 2017

SIC 10 Government Assistance—No Specific Relation to Operating Activities

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 15 (revised 2016)

Operating Leases-Incentives

1 January 2017

SIC 15 Operating Leases-Incentives

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 25 (revised 2016)

Income Taxes-Changes in the Tax Status of an Entity or its Shareholders

1 January 2017

SIC 25  Income Taxes—Changes in the Tax Status of an Entity or its Shareholders

2016

 

 

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 27 (revised 2016)

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

1 January 2017

SIC 27  Evaluating the Substance of Transactions Involving the Legal Form of a Lease

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 29 (revised 2016)

Service Concession Arrangements: Disclosures

1 January 2017

SIC 29 Service Concession Arrangements: Disclosures

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 31 (revised 2016)

Revenue-Barter Transactions Involving Advertising Services

1 January 2017

SIC 31 Revenue-Barter Transactions Involving Advertising Services

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TSIC 32 (revised 2016)

Intangible Assets-Web Site Costs

1 January 2017

SIC 32 Intangible Assets-Web Site Costs

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 1 (revised 2016)

 

Changes in Existing Decommissioning, Restoration and Similar Liabilities

1 January 2017

IFRIC 1  Changes in Existing Decommissioning,  Restoration and Similar Liabilities

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 4 (revised 2016)

 

Determining whether an Arrangement contains a Lease

1 January 2017

IFRIC 4  Determining whether an Arrangement contains a Lease

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 5 (revised 2016)

 

Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

1 January 2017

IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 7 (revised 2016)

 

Applying the Restatement Approach under TAS 29 Financial Reporting in Hyperinflationary Economies

1 January 2017

IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 10 (revised 2016)

Interim Financial Reporting and Impairment

1 January 2017

IFRIC 10 Interim Financial Reporting and Impairment

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 12 (revised 2016)

 

Service Concession Arrangements

1 January 2017

IFRIC 12 Service Concession Arrangements

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 13 (revised 2016)

 

Customer Loyalty Programmes

1 January 2017

IFRIC 13 Customer Loyalty Programmes

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 14 (revised 2016) TAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 1 January 2017 IFRIC 14 IAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction 2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 15 (revised 2016)

 

Agreements for the Construction of Real Estate

1 January 2017

IFRIC 15 Agreements for the Construction of Real Estate

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 17 (revised 2016)

 

Distributions of Non-cash Assets to Owners

1 January 2017

IFRIC 17 Distributions of Non-cash Assets to Owners

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 18 (revised 2016)

 

Transfers of Assets from Customers

1 January 2017

IFRIC 18 Transfers of Assets from Customers

2016

http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 20 (revised 2016) Stripping Costs in the Production Phase of a Surface Mine 1 January 2017 IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine 2016
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 21 (revised 2016) Levies 1 January 2017 IFRIC 21 Levies 2016

TAS and Thai Interpretation

Effective date

Ref.

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 101

 

 Doubtful Accounts and Bad Debts

1 July 1989

-

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 103

 

 Disclosures in the Financial Statements of Banks and Similar Financial Institutions

1 January 2007

-

http://www.fap.or.th/template/lib_images/bullet01.gif  TAS 104 (revised 2016)

 Accounting for Troubled Debt Restructuring 

1 January 2017

SFAS 15, SFAS 114

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 105 (revised 2016)

 Accounting for Investments in Debt and Equity Securities

1 January 2017

SFAS 115

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 106

 

Accounting For Investment Entities

1 January 2000

AICPA Industrial Audit Guide

http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 107 (revised 2016)

 

Financial Instruments Disclosure and Presentation

1 January 2017

IAS 32 Financial Instrument: Presentation and Disclosure (BV1998)

http://www.fap.or.th/template/lib_images/bullet01.gif   TI 9

 Assets Transferred by Debtors for Debt Settlement

31 December 2003

AICPA SOP 92-3

 Thai Accounting Standards (TAS) 
Thai Financial Reporting Standards (TFRS)
Interpretations

Effective date 

IAS/IFRS Ref.
BV
http://www.fap.or.th/template/lib_images/bullet01.gif   TAS 32  Financial Instruments: Presentation 1 January 2019  IAS 32 Financial Instruments: Presentation  2015
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 7  Financial Instruments: Disclosures 1 January 2019  IFRS 7 Financial Instruments: Disclosures  2015
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 9 Financial Instruments 1 January 2019  IFRS 9 Financial Instruments:  2015
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 15 Revenue from Contracts with Customers 1 January 2019 IFRS 15 Revenue from Contracts with Customers 2015
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 16 Leases 1 January 2020

 

 IFRS 16 Leases


2016
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRS 17 Insurance Contracts Standard Tentative delay one year from IFRS IFRS 17 Insurance Contracts Standard


-
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 16 Hedges of a Net Investment in a Foreign Operation 1 January 2019 IFRIC 16 Hedges of a Net Investment in a Foreign Operation 2015
http://www.fap.or.th/template/lib_images/bullet01.gif   TFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 1 January 2019 IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments 2015