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Revised 2012
Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2012 based on the 2012 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2012 Consolidated without early application) which effective in Thailand for annual reporting periods beginning on or after 1 January 2014. These standards were already withdrawal.
| No. | Ref. | Title | Date in the Royal Gazette |
| Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS) | |||
| 1 | TAS 1 (revised 2012) |
Presentation of Financial Statements | 27 November 2013 |
| 2 | TAS 7 (revised 2012) |
Statement of Cash Flows | 28 January 2014 |
| 3 | TAS 12 (revised 2012) |
Income Taxes | 27 August 2013 |
| 4 | TAS 17 (revised 2012) |
Leases | 27 November 2013 |
| 5 | TAS 18 (revised 2012) |
Revenue | 9 January 2014 |
| 6 | TAS 19 (revised 2012) |
Employee Benefits | 28 January 2014 |
| 7 | TAS 21 (revised 2012) |
The Effects of Changes in Foreign Exchange Rates | 28 January 2014 |
| 8 | TAS 24 (revised 2012) |
Related Party Disclosures | 27 November 2013 |
| 9 | TAS 28 (revised 2012) |
Investments in Associates | 9 January 2014 |
| 10 | TAS 31 (revised 2012) |
Interests in Joint Venture | 9 January 2014 |
| 11 | TAS 34 (revised 2012) |
Interim Financial Reporting | 27 November 2013 |
| 12 | TAS 36 (revised 2012) |
Impairment of Assets | 17 February 2014 |
| 13 | TAS 38 (revised 2012) |
Intangible Assets | 28 January 2014 |
| 14 | TFRS 2 (revised 2012) |
Share-based Payment | 27 November 2013 |
| 15 | TFRS 3 (revised 2012) |
Business Combinations | 9 January 2014 |
| 16 | TFRS 4 | Insurance Contracts | 27 March 2013 |
| 17 | TFRS 5 (revised 2012) |
Non-current Assets Held for Sale and Discontinued Operations | 27 March 2013 |
| 18 | TFRS 8 | Operating Segments | 9 January 2014 |
| TFRIC Interpretations and SIC Interpretations | |||
| 19 | TSIC 15 | Operating Leases-Incentives | 27 August 2013 |
| 20 | TSIC 27 | Evaluating the Substance of Transactions Involving the Legal Form of a Lease | 27 August 2013 |
| 21 | TSIC 29 | Service Concession Arrangements: Disclosures | 17 January 2013 |
| 22 | TSIC 32 | Intangible Assets-Web Site Costs | 27 August 2013 |
| 23 | TFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities | 27 March 2013 |
| 24 | TFRIC 4 | Determining whether an Arrangement contains a Lease | 17 January 2013 |
| 25 | TFRIC 5 | Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | 27 March 2013 |
| 26 | TFRIC 7 | Applying the Restatement Approach under TAS 29 Financial Reporting in Hyperinflationary Economies | 27 March 2013 |
| 27 | TFRIC 10 | Interim Financial Reporting and Impairment | 27 March 2013 |
| 28 | TFRIC 12 | Service Concession Arrangements | 17 January 2013 |
| 29 | TFRIC 13 | Customer Loyalty Programmes | 17 January 2013 |
| 30 | TFRIC 17 | Distributions of Non-cash Assets to Owners | 27 August 2013 |
| 31 | TFRIC 18 | Transfers of Assets from Customers | 27 August 2013 |
