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| Revised 2009 |
Revised 2009
Thai Accounting Standards – Setting Committee translated and adopted Thai Financial Reporting Standards (“TFRS”) revised 2009 based on the 2009 edition of the bound volume of International Financial Reporting Standards (“IFRS”) (Bound Volume 2009 Consolidated without early application) which are effective in Thailand for annual reporting periods beginning on or after 1 January 2011. These standards were already withdrawal.
| No. | Ref. | Title | Date in the Royal Gazette |
| Thai Accounting Standards (TAS) and Thai Financial Reporting Standards (TFRS) | |||
| 1 | Framework (revised 2009) |
Framework | 26 May 2010 |
| 2 | TAS 1 (revised 2009) |
Presentation of Financial Statements | 26 May 2010 |
| 3 | TAS 2 (revised 2009) |
Inventories | 26 May 2010 |
| 4 | TAS 7 (revised 2009) | Statement of Cash Flows | 26 May 2010 |
| 5 | TAS 8 (revised 2009) |
Accounting Policies, Changes in Accounting Estimates and Errors | 26 May 2010 |
| 6 | TAS 10 (revised 2009) |
Events after the Reporting Period | 26 May 2010 |
| 7 | TAS 11 (revised 2009) |
Construction Contracts | 26 May 2010 |
| 8 | TAS 12 | Income Taxes | 26 May 2010 |
| 9 | TAS 16 (revised 2009) |
Property, Plant and Equipment | 15 December 2010 |
| 10 | TAS 17 (revised 2009) |
Leases | 26 May 2010 |
| 11 | TAS 18 (revised 2009) |
Revenue | 15 December 2010 |
| 12 | TAS 19 | Employee Benefits | 15 December 2010 |
| 13 | TAS 20 | Accounting for Government Grants and Disclosure of Government Assistance | 26 May 2010 |
| 14 | TAS 21 (revised 2009) |
The Effects of Changes in Foreign Exchange Rates | 15 December 2010 |
| 15 | TAS 23 (revised 2009) |
Borrowing Costs | 26 May 2010 |
| 16 | TAS 24 (revised 2009) |
Related Party Disclosures | 26 May 2010 |
| 17 | TAS 26 | Accounting and Reporting by Retirement Benefit Plans | 15 December 2010 |
| 18 | TAS 27 (revised 2009) |
Consolidated and Separate Financial Statements | 26 May 2010 |
| 19 | TAS 28 (revised 2009) |
Investments in Associates | 26 May 2010 |
| 20 | TAS 29 | Financial Reporting in Hyperinflationary Economies | 26 May 2010 |
| 21 | TAS 31 (revised 2009) |
Interests in Joint Venture | 26 May 2010 |
| 22 | TAS 33 (revised 2009) |
Earnings per Share | 26 May 2010 |
| 23 | TAS 34 (revised 2009) |
Interim Financial Reporting | 26 May 2010 |
| 24 | TAS 36 (revised 2009) |
Impairment of Assets | 26 May 2010 |
| 25 | TAS 37 (revised 2009) |
Provisions, Contingent Liabilities and Contingent Assets | 26 May 2010 |
| 26 | TAS 38 (revised 2009) |
Intangible Assets | 26 May 2010 |
| 27 | TAS 40 (revised 2009) |
Investment Property | 26 May 2010 |
| 28 | TFRS 2 | Share-based Payment | 15 December 2010 |
| 29 | TFRS 3 (revised 2009) |
Business Combinations | 30 August 2010 |
| 30 | TFRS 5 (revised 2009) |
Non-current Assets Held for Sale and Discontinued Operations | 26 May 2010 |
| TFRIC Interpretations and SIC Interpretations | |||
| 31 | TSIC 10 | Government Assistance-No Specific Relation to Operating Activities | 25 February 2011 |
| 32 | TSIC 21 | Income Taxes-Recovery of Revalued Non-Depreciable Assets | 25 February 2011 |
| 33 | TSIC 25 | Income Taxes-Changes in the Tax Status of an Entity or its Shareholders | 25 February 2011 |
| 34 | TSIC 31 | Revenue-Barter Transactions Involving Advertising Services | 25 February 2011 |
| 35 | TFRIC 15 | Agreements for the Construction of Real Estate | 15 December 2010 |
