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Revised 2014
Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2013 based on the 2013 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2013 Consolidated without early application) which are effective in Thailand for annual reporting periods beginning on or after 1 January 2015.
| No. | Ref. | Title | Date in the Royal Gazette |
| Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS) | |||
| 1 | Framework (revised 2014) |
The Conceptual Framework for Financial Reporting | 15 October 2014 |
| 2 | TAS 1 (revised 2014) |
Presentation of Financial Statements | 26 December 2014 |
| 3 | TAS 2 (revised 2014) |
Inventories | 16 January 2015 |
| 4 | TAS 7 (revised 2014) |
Statement of Cash Flows | 26 January 2014 |
| 5 | TAS 8 (revised 2014) |
Accounting Policies, Changes in Accounting Estimates and Errors | 26 December 2014 |
| 6 | TAS 10 (revised 2014) |
Events after the Reporting Period | 26 December 2014 |
| 7 | TAS 11 (revised 2014) |
Construction Contracts | 26 December 2014 |
| 8 | TAS 12 (revised 2014) |
Income Taxes | 16 January 2015 |
| 9 | TAS 16 (revised 2014) |
Property, Plant and Equipment | 16 January 2015 |
| 10 | TAS 17 (revised 2014) |
Leases | 16 January 2015 |
| 11 | TAS 18 (revised 2014) |
Revenue | 16 January 2015 |
| 12 | TAS 19 (revised 2014) |
Employee Benefits | 26 December 2014 |
| 13 | TAS 20 (revised 2014) |
Accounting for Government Grants and Disclosure of Government Assistance | 16 January 2015 |
| 14 | TAS 21 (revised 2014) |
The Effects of Changes in Foreign Exchange Rates | 16 January 2015 |
| 15 | TAS 23 (revised 2014) |
Borrowing Costs | 26 December 2014 |
| 16 | TAS 24 (revised 2014) |
Related Party Disclosures | 16 January 2015 |
| 17 | TAS 26 (revised 2014) |
Accounting and Reporting by Retirement Benefit Plans | 26 December 2014 |
| 18 | TAS 27 (revised 2014) |
Separate Financial Statements | 24 December 2014 |
| 19 | TAS 28 (revised 2014) |
Investments in Associates and Joint Ventures | 24 December 2014 |
| 20 | TAS 29 (revised 2014) |
Financial Reporting in Hyperinflationary Economies | 26 December 2014 |
| 21 | TAS 33 (revised 2014) |
Earnings per Share | 16 January 2015 |
| 22 | TAS 34 (revised 2014) |
Interim Financial Reporting | 26 December 2014 |
| 23 | TAS 36 (revised 2014) |
Impairment of Assets | 16 January 2015 |
| 24 | TAS 37 (revised 2014) |
Provisions, Contingent Liabilities and Contingent Assets | 26 December 2014 |
| 25 | TAS 38 (revised 2014) |
Intangible Assets | 16 January 2015 |
| 26 | TAS 40 (revised 2014) |
Investment Property | 16 January 2015 |
| 27 | TFRS 2 (revised 2014) |
Share-based Payment | 16 January 2015 |
| 28 | TFRS 3 (revised 2014) |
Business Combinations | 16 January 2015 |
| 29 | TFRS 4 (revised 2014) |
Insurance Contracts | 26 December 2014 |
| 30 | TFRS 5 (revised 2014) |
Non-current Assets Held for Sale and Discontinued Operations | 16 January 2015 |
| 31 | TFRS 6 (revised 2014) |
Exploration for and Evaluation of Mineral Resources | 26 December 2014 |
| 32 | TFRS 8 (revised 2014) |
Operating Segments | 26 December 2014 |
| 33 | TFRS 10 | Consolidated Financial Statements | 24 December 2014 |
| 34 | TFRS 11 | Joint Arrangements | 24 December 2014 |
| 35 | TFRS 12 | Disclosure of Interests in Other Entities | 24 December 2014 |
| 36 | TFRS 13 | Fair Value Measurement | 16 January 2015 |
| TFRIC Interpretations and SIC Interpretations | |||
| 37 | TSIC 10 (revised 2014) |
Government Assistance-No Specific Relation to Operating Activities | 26 ธันวาคม 2557 |
| 38 | TSIC 15 (revised 2014) |
Operating Leases-Incentives | 26 ธันวาคม 2557 |
| 39 | TSIC 25 (revised 2014) |
Income Taxes-Changes in the Tax Status of an Entity or its Shareholders | 26 ธันวาคม 2557 |
| 40 | TSIC 27 (revised 2014) |
Evaluating the Substance of Transactions Involving the Legal Form of a Lease | 26 ธันวาคม 2557 |
| 41 | TSIC 29 (revised 2014) |
Service Concession Arrangements: Disclosures | 26 ธันวาคม 2557 |
| 42 | TSIC 31 (revised 2014) |
Revenue-Barter Transactions Involving Advertising Services | 26 ธันวาคม 2557 |
| 43 | TSIC 32 (revised 2014) |
Intangible Assets-Web Site Costs | 26 ธันวาคม 2557 |
| 44 | TFRIC 1 (revised 2014) |
Changes in Existing Decommissioning, Restoration and Similar Liabilities | 16 January 2015 |
| 45 | TFRIC 4 (revised 2014) |
Determining whether an Arrangement contains a Lease | 16 January 2015 |
| 46 | TFRIC 5 (revised 2014) |
Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 16 January 2015 |
| 47 | TFRIC 7 (revised 2014) |
Applying the Restatement Approach under TAS 29 Financial Reporting in Hyperinflationary Economies | 16 January 2015 |
| 48 | TFRIC 10 (revised 2014) |
Interim Financial Reporting and Impairment | 16 January 2015 |
| 49 | TFRIC 12 (revised 2014) |
Service Concession Arrangements | 16 January 2015 |
| 50 | TFRIC 13 (revised 2014) |
Customer Loyalty Programmes | 16 January 2015 |
| 51 | TFRIC 14 | TAS 19-The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | 26 ธันวาคม 2557 |
| 52 | TFRIC 15 (revised 2014) |
Agreements for the Construction of Real Estate | 26 ธันวาคม 2557 |
| 53 | TFRIC 17 (revised 2014) |
Distributions of Non-cash Assets to Owners | 16 January 2015 |
| 54 | TFRIC 18 (revised 2014) |
Transfers of Assets from Customers | 26 ธันวาคม 2557 |
| 55 | TFRIC 20 | Stripping Costs in the Production Phase of a Surface Mine | 16 January 2015 |
