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Revised 2015
Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2015 based on the 2015 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2015 Consolidated without early application) which are effective in Thailand for annual reporting periods beginning on or after 1 January 2016.
| No. | Ref. | Title | Date in the Royal Gazette |
| Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS) | |||
| 1 | Framework (revised 2015) |
The Conceptual Framework for Financial Reporting | 6 November 2015 |
| 2 | TAS 1 (revised 2015) |
Presentation of Financial Statements | 4 September 2015 |
| 3 | TAS 2 (revised 2015) |
Inventories | 4 September 2015 |
| 4 | TAS 7 (revised 2015) |
Statement of Cash Flows | 4 September 2015 |
| 5 | TAS 8 (revised 2015) |
Accounting Policies, Changes in Accounting Estimates and Errors | 4 September 2015 |
| 6 | TAS 10 (revised 2015) |
Events after the Reporting Period | 4 September 2015 |
| 7 | TAS 11 (revised 2015) |
Construction Contracts | 4 September 2015 |
| 8 | TAS 12 (revised 2015) |
Income Taxes | 4 September 2015 |
| 9 | TAS 16 (revised 2015) |
Property, Plant and Equipment | 4 September 2015 |
| 10 | TAS 17 (revised 2015) |
Leases | 4 September 2015 |
| 11 | TAS 18 (revised 2015) |
Revenue | 4 September 2015 |
| 12 | TAS 19 (revised 2015) |
Employee Benefits | 6 November 2015 |
| 13 | TAS 20 (revised 2015) |
Accounting for Government Grants and Disclosure of Government Assistance | 4 September 2015 |
| 14 | TAS 21 (revised 2015) |
The Effects of Changes in Foreign Exchange Rates | 4 September 2015 |
| 15 | TAS 23 (revised 2015) |
Borrowing Costs | 4 September 2015 |
| 16 | TAS 24 (revised 2015) |
Related Party Disclosures | 4 September 2015 |
| 17 | TAS 26 (revised 2015) |
Accounting and Reporting by Retirement Benefit Plans | 4 September 2015 |
| 18 | TAS 27 (revised 2015) |
Separate Financial Statements | 4 September 2015 |
| 19 | TAS 28 (revised 2015) |
Investments in Associates and Joint Ventures | 4 September 2015 |
| 20 | TAS 29 (revised 2015) |
Financial Reporting in Hyperinflationary Economies | 4 September 2015 |
| 21 | TAS 33 (revised 2015) |
Earnings per Share | 4 September 2015 |
| 22 | TAS 34 (revised 2015) |
Interim Financial Reporting | 4 September 2015 |
| 23 | TAS 36 (revised 2015) |
Impairment of Assets | 6 November 2015 |
| 24 | TAS 37 (revised 2015) |
Provisions, Contingent Liabilities and Contingent Assets | 4 September 2015 |
| 25 | TAS 38 (revised 2015) |
Intangible Assets | 6 November 2015 |
| 26 | TAS 40 (revised 2015) |
Investment Property | 4 September 2015 |
| 27 | TAS 41 | Agriculture | 6 November 2015 |
| 28 | TFRS 2 (revised 2015) |
Share-based Payment | 6 November 2015 |
| 29 | TFRS 3 (revised 2015) |
Business Combinations | 4 September 2015 |
| 30 | TFRS 4 (revised 2015) |
Insurance Contracts | 4 September 2015 |
| 31 | TFRS 5 (revised 2015) |
Non-current Assets Held for Sale and Discontinued Operations | 4 September 2015 |
| 32 | TFRS 6 (revised 2015) |
Exploration for and Evaluation of Mineral Resources | 4 September 2015 |
| 33 | TFRS 8 (revised 2015) |
Operating Segments | 4 September 2015 |
| 34 | TFRS 10 (revised 2015) |
Consolidated Financial Statements | 4 September 2015 |
| 35 | TFRS 11 (revised 2015) |
Joint Arrangements | 4 September 2015 |
| 36 | TFRS 12 (revised 2015) |
Disclosure of Interests in Other Entities | 4 September 2015 |
| 37 | TFRS 13 (revised 2015) |
Fair Value Measurement | 6 November 2015 |
| TFRIC Interpretations and SIC Interpretations | |||
| 38 | TSIC 10 (revised 2015) |
Government Assistance-No Specific Relation to Operating Activities | 4 September 2015 |
| 39 | TSIC 15 (revised 2015) |
Operating Leases-Incentives | 4 September 2015 |
| 40 | TSIC 25 (revised 2015) |
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders | 4 September 2015 |
| 41 | TSIC 27 (revised 2015) |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease | 4 September 2015 |
| 42 | TSIC 29 (revised 2015) |
Service Concession Arrangements: Disclosures | 4 September 2015 |
| 43 | TSIC 31 (revised 2015) |
Revenue-Barter Transactions Involving Advertising Services | 4 September 2015 |
| 44 | TSIC 32 (revised 2015) |
Intangible Assets-Web Site Costs | 4 September 2015 |
| 45 | TFRIC 1 (revised 2015) |
Changes in Existing Decommissioning, Restoration and Similar Liabilities | 4 September 2015 |
| 46 | TFRIC 4 (revised 2015) |
Determining whether an Arrangement contains a Lease | 4 September 2015 |
| 47 | TFRIC 5 (revised 2015) |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 4 September 2015 |
| 48 | TFRIC 7 (revised 2015) |
Applying the Restatement Approach under TAS 29 Financial Reporting in Hyperinflationary Economies | 4 September 2015 |
| 49 | TFRIC 10 (revised 2015) |
Interim Financial Reporting and Impairment | 4 September 2015 |
| 50 | TFRIC 12 (revised 2015) |
Service Concession Arrangements | 4 September 2015 |
| 51 | TFRIC 13 (revised 2015) |
Customer Loyalty Programmes | 4 September 2015 |
| 52 | TFRIC 14 (revised 2015) |
TAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 4 September 2015 |
| 53 | TFRIC 15 (revised 2015) |
Agreements for the Construction of Real Estate | 4 September 2015 |
| 54 | TFRIC 17 (revised 2015) |
Distributions of Non-cash Assets to Owners | 4 September 2015 |
| 55 | TFRIC 18 (revised 2015) |
Transfers of Assets from Customers | 4 September 2015 |
| 56 | TFRIC 20 (revised 2015) |
Stripping Costs in the Production Phase of a Surface Mine | 4 September 2015 |
| 57 | TFRIC 21 | Levies | 6 November 2015 |
