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Thai Financial Reporting Standards (Revised 2017)

Accounting Manuals
Main Page TFRSs Articles / News
for TFRSs
(http://www.tfac.or.th/en/Article/Detail/66976) (Revised) (http://www.tfac.or.th/en/Article/Detail/67458)
(http://www.tfac.or.th/en/Article/Detail/67456)
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(http://www.tfac.or.th/en/Article/Detail/67367)
Revised 2009
(http://www.tfac.or.th/en/Article/Detail/67370)
      

Revised 2017
     

            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.

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            Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2017 based on the 2017 edition of the
bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2017 Consolidated without early application) which are effective in Thailand for annual
reporting periods beginning on or after 1 January 2018.

Due process and amendments to Thai Accounting Standards and Thai Financial Reporting Standards in 2017

            There are 3 amendments to TFRSs in this version (revised 2017) which are TAS 7 Statement of Cash Flows, TAS 12 Income Taxes and TFRS 12 Disclosure of Interests
in Other Entities. Please see the summary of amendments as below.

Thai Financial Reporting Standards Amendment


The amendments to TAS 7 Statement of Cash Flows respond to investors’ requests for improved disclosures about
changes in an entity’s liabilities arising from nancing activities. The amendments require entities to provide
TAS 7 Statement of Cash Flows
disclosures that enable users of nancial statements to evaluate changes in liabilities arising from nancing
activities, including both changes arising from cash ows and non-cash changes.

TAS 12 Income Taxes provides requirements on the recognition and measurement of current or deferred tax
TAS 12 Income Taxes liabilities or asset. These amendments clarify the requirements on recognition of deferred tax assets for unrealized
losses.

TFRS 12 Disclosure of Interests in Other The amendments clarify that, except for the requirements to disclose summarised nancial information, the
Entities requirements of TFRS 12 apply to interests in other entities within the scope of TFRS 5.

      

           Moreover, there is the new Thai Accounting Guidance which is “Thai Accounting Guidance: Preparation nancial statements on other basis which is not a going
concern basis”. In the guidance are consist of;

Measurement of the entity’s assets


Measurement of the entity’s liabilities
Calssi cations
Presentation of Financial Statements and Disclosures

The approved process of TFRS by Sub-Committee and Committee

1. Thai Accounting Standard-Setting Committee


2. Accounting Standard Scrutinizing Sub-Committee
3. Federation of Accounting Professions Board
4. Oversight Committee on Accounting Professions
5. On process for announced in Royal Gazette\
6. Announced in Royal Gazette

Remark: Draft of Thai Financial Reporting Standards which are approved by The Thai Accounting Standards – Setting Committee, the entity can download it to understand
and prepare yourself.

Due Process of Thai Financial Reporting Standards (Due process) Click (http://www.tfac.or.th/en/Article/Detail/67446)
TAS = Thai Accounting Standards TFRS = Thai Financial Reporting Standards
TSIC = TSIC Interpretations TFRIC = TFRIC Interpretations

No. Ref. Title Date of publishing draft Effective date Progress Date in the Royal Gazette Remark
Presentation of Financial Statements
TAS 1
1 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_1_revised_2560.pdf)
Inventories
TAS 2
2 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_2_revised_2560.pdf)
Statement of Cash Flows
TAS 7
3 (http://eservice.tfac.or.th/get_ le/index.php? 27 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_7_revised_2560.pdf)
Accounting Policies, Changes in Accounting
TAS 8 Estimates and Errors
4 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TAS_8_revised_2560.pdf)
Events after the Reporting Period
TAS 10
5 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_10_revised_2560.pdf)
Construction Contracts
TAS 11
6 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
 le=TAS_11_revised_2560.pdf) 
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Income Taxes
TAS 12
7 (http://eservice.tfac.or.th/get_ le/index.php? 27 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_12_revised_2560.pdf)
Property, Plant and Equipment
TAS 16
8 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_16_revised_2560.pdf)
Leases
TAS 17
9 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_17_revised_2560.pdf)
Revenue
TAS 18
10 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_18_revised_2560.pdf)
Employee Bene ts
TAS 19
11 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_19_revised_2560.pdf)
Accounting for Government Grants and
TAS 20 Disclosure of Government Assistance
12 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TAS_20_revised_2560.pdf)
The Effects of Changes in Foreign Exchange
TAS 21 Rates
13 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TAS_21_revised_2560.pdf)
Borrowing Costs
TAS 23
14 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_23_revised_2560.pdf)
Related Party Disclosures
TAS 24
15 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_24_revised_2560.pdf)
Accounting and Reporting by Retirement
TAS 26 Bene t Plans
16 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TAS_26_revised_2560.pdf)
Separate Financial Statements
TAS 27
17 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_27_revised_2560.pdf)
Investments in Associates and Joint Ventures
TAS 28
18 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_28_revised_2560.pdf)
Financial Reporting in Hyperin ationary
TAS 29 Economies
19 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TAS_29_revised_2560.pdf)
Earnings per Share
TAS 33
20 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_33_revised_2560.pdf)
Interim Financial Reporting
TAS 34
21 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_34_revised_2560.pdf)
Impairment of Assets
TAS 36
22 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_36_revised_2560.pdf)
Provisions, Contingent Liabilities and
TAS 37 Contingent Assets
23 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TAS_37_revised_2560.pdf)
Intangible Assets
TAS 38
24 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_38_revised_2560.pdf)
Investment Property
TAS 40
25 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_40_revised_2560.pdf)
Agriculture
TAS 41
26 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TAS_41_revised_2560.pdf)
Share-based Payment
TFRS 2
27 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_2_revised_2560.pdf)
Business Combinations
TFRS 3
28 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_3_revised_2560.pdf)
Insurance Contracts
TFRS 4
29 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_4_revised_2560.pdf)
Non-current Assets Held for Sale and
TFRS 5 Discontinued Operations
30 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TFRS_5_revised_2560.pdf)

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Exploration for and Evaluation of Mineral
TFRS 6 Resources
31 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TFRS_6_revised_2560.pdf)
Operating Segments
TFRS 8
32 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_8_revised_2560.pdf)
Consolidated Financial Statements
TFRS 10
33 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_10_revised_2560.pdf)
Joint Arrangements
TFRS 11
34 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_11_revised_2560.pdf)
Disclosure of Interests in Other Entities
TFRS 12
35 (http://eservice.tfac.or.th/get_ le/index.php? 27 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_12_revised_2560.pdf)
Fair Value Measurement
TFRS 13
36 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRS_13_revised_2560.pdf)
TFRIC Interpretations and SIC Interpretations
Government Assistance-No Speci c Relation to
TSIC 10 Operating Activities
37 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=SIC_10_revised_2560.pdf)
Operating Leases-Incentives
TSIC 15
38 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=SIC_15_revised_2560.pdf)
Income Taxes-Changes in the Tax Status of an
TSIC 25 Entity or its Shareholders
39 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=SIC_25_revised_2560.pdf)
Evaluating the Substance of Transactions
TSIC 27 Involving the Legal Form of a Lease
40 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=SIC_27_revised_2560.pdf)
Service Concession Arrangements: Disclosures
TSIC 29
41 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=SIC_29_revised_2560.pdf)
Revenue-Barter Transactions Involving
TSIC 31 Advertising Services
42 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=SIC_31_revised_2560.pdf)
Intangible Assets-Web Site Costs
TSIC 32
43 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=SIC_32_revised_2560.pdf)
Changes in Existing Decommissioning,
TFRIC 1 Restoration and Similar Liabilities
44 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_1_revised_2560.pdf)
Determining whether an Arrangement contains
TFRIC 4 a Lease
45 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_4_revised_2560.pdf)
Rights to Interests arising from
Decommissioning, Restoration and
TFRIC 5
46 Environmental Rehabilitation Funds 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
(http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_5_revised_2560.pdf)
Applying the Restatement Approach under TAS
29 Financial Reporting in Hyperin ationary
TFRIC 7
47 Economies 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
(http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_7_revised_2560.pdf)
Interim Financial Reporting and Impairment
TFRIC 10
48 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_10_revised_2560.pdf)
Service Concession Arrangements
TFRIC 12
49 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_12_revised_2560.pdf)
Customer Loyalty Programmes
TFRIC 13
50 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_13_revised_2560.pdf)
TAS 19-The Limit on a De ned Bene t Asset,
Minimum Funding Requirements and their
TFRIC 14
51 Interaction 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
(http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_14_revised_2560.pdf)
Agreements for the Construction of Real Estate
TFRIC 15
52 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_15_revised_2560.pdf)
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Distributions of Non-cash Assets to Owners
TFRIC 17
53 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_17_revised_2560.pdf)
Transfers of Assets from Customers
TFRIC 18
54 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_18_revised_2560.pdf)
Stripping Costs in the Production Phase of a
TFRIC 20 Surface Mine
55 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017) (http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_20_revised_2560.pdf)
Levies
TFRIC 21
56 (http://eservice.tfac.or.th/get_ le/index.php? 7 Apr 2017 1 Jan 2018 6 26 Sep 2017
(revised 2017)
le=TFRIC_21_revised_2560.pdf)
 

New Thai Financial Reporting Standard


            Thai Accounting Standards – Setting Committee is in the process of translated and adopted New Thai Financial Reporting Standards (“TFRS”) based on
International Financial Reporting Standards (“IFRS”) (Bound Volume 2018 Consolidated without early application) as follows;

            TFRS 1 First-time Adoption of Thai Financial Reporting Standards: the objective of this standards is to ensure that an entity’s rst TFRS nancial statements and
its interim nancial reports for part of the period covered by those nancial statements, contain high quality information that is transparent for users and comparable over
all periods presented, provides a suitable starting point for accounting in accordance with TFRS and can be generated at a cost that does not exceed the bene ts.

            TFRS 15 and TFRS 16 will be effective in Thailand for annual reporting periods beginning on or after 1 January 2019 and 1 January 2020.

No. Ref. Title Date of publishing draft Effective date Progress Date in the Royal Gazette Remark
First-time Adoption of Thai Financial
Reporting Standards
1 TFRS 1 2 May 2018 1 Jan 2019 1
(http://eservice.tfac.or.th/get_ le/index.php?
le=ร่าง%20TFRS 1-Post Web.pdf)
Revenue from Contracts with Customers
2 TFRS 15 (http://eservice.tfac.or.th/get_ le/index.php? 9 Jun 2016 1 Jan 2019 6 14 Mar 2018
le=TFRS 15.pdf)
Leases
3 TFRS 16 (http://eservice.tfac.or.th/get_ le/index.php? 5 Jun 2017 1 Jan 2020 3
le=TFRS_16_draft_2560)
 

Thai Accounting Guidances


         Thai Accounting Standards – Setting Committee determined the Accounting Guidance for Preparation nancial statements on other basis which is not a going
concern basis for the dissolution entities to nancial statements for the reporting period of the dissolution that is effective in Thailand for annual reporting periods
beginning on or after 1 January 2018 and Accounting Guidance for Financial instruments and Presentation for Insurance business  that is effective in Thailand for annual
reporting periods beginning on or after 1 January 2019

Date in the
No. Ref. Thai Accounting Guidance Title Date of publishing draft Effective date Progress
Royal Gazette
Preparation nancial statements on other basis
which is not a going concern basis
1 Non Going concern 28 Apr 2017 1 Jan 2018 3
(http://eservice.tfac.or.th/get_ le/index.php?
le=Non Going concern_draft_2560)
Financial instruments and Presentation for
Insurance business
2 Insurance - FI & Disclose 16 Feb 2018 1 Jan 2019 1
(http://eservice.tfac.or.th/get_ le/index.php?
le=Insurance - FI & Disclose_draft_2560)

New Thai Financial Reporting Standards (Financial Instruments)


            Thai Accounting Standards – Setting Committee is in the process of translated and adopted New Thai Financial Reporting Standards (“TFRS”) (Financial
Instruments) based on the 2018 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2018 Consolidated without early
application) which effective in Thailand for annual reporting periods beginning on or after 1 January 2019.

No. Ref. Title Date of publishing draft Effective date Progress Date in the Royal Gazette Remark
Financial Instruments: Disclosures
1 TFRS 7 (http://eservice.tfac.or.th/get_ le/index.php? 20 Dec 2016 1 Jan 2019 2
le=TFRS_7_draft_2559.pdf)
Financial Instruments
2 TFRS 9 (http://eservice.tfac.or.th/get_ le/index.php? 19 Dec 2016 1 Jan 2019 3
le=TFRS_9_draft_2560)
Financial Instruments: Presentation
3 TAS 32 (http://eservice.tfac.or.th/get_ le/index.php? 9 Dec 2016 1 Jan 2019 2
le=TAS_32_draft_2559.pdf)
Members’ Shares in Co-operative Entities and
4 TFRIC 2 - 1 Jan 2019 2
Similar Instruments
Hedges of a Net Investment in a Foreign
Operation
5 TFRIC 16 26 Jan 2017 1 Jan 2019 2
(http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_16_draft_2559.pdf)
Extinguishing Financial Liabilities with Equity
Instruments
6 TFRIC 19 26 Jan 2017 1 Jan 2019 2
(http://eservice.tfac.or.th/get_ le/index.php?
le=TFRIC_19_draft_2559.pdf)

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         For the other standards which are not described in the table mentioned above, are the standards which are changed only wording and the reference of the version
of the standards. There are no any signi cant changes in the standards

Post Date : 27 Oct 2017 10:32:48 Visitor 495666


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