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status and plan (accounting standard in thailand)

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status and plan (accounting standard in thailand)

Accounting Standard in Thailand

International Accounting Standard compared with Thai

    Accounting Standards

    No. IAS Standard Thailand

     (TAS No.) 1 Presentation of Financial Statement 35 2 Inventories 31 3 (Superseded by IAS 27 and IAS 28) 4 (Superseded by IAS 16, 22 and 38) 5 (Superseded by IAS 1) 6 (Superseded by IAS 15) 7 Cash Flow Statement 25 8 Net Profit or Loss for the Period, 39

    Fundamental Errors and Changes

     in Accounting Policies 9 (Superseded by IAS 38) 14 10 Events After the Balance Sheet Date 21, 52 11 Construction Contracts 49 12 Income Taxes 56 13 (Superseded by IAS 1) 14 Segment Reporting 50 15 Information Reflecting the Effects of -

     2

    Changing Prices

    16 Property, Plant and Equipment (includes 32

    1998 revisions)

    17 Leases 29 18 Revenue 37 19 Employee Benefits AG 20 Accounting for Government Grants and 55

    Disclosure of

     Government Assistance 21 The Effects of Changes in Foreign Exchange 30

    Rates

    22 Business Combinations 43 23 Borrowing Costs 33 No. IAS Standard Thailand

     (TAS No.) 24 Related Party Disclosures 47 25 (Superseded by IAS 39 and 40) 40 26 Accounting and Reporting by Retirement -

    Benefit Plans

    27 Consolidated Financial Statements and 44

    Accounting for

     Investments in Subsidiaries 28 Accounting for Investments in Associates 45 29 Financial Reporting in Hyperinflationary -

     3

    Economies

    30 Disclosures in the Financial Statements of 27

    Banks and Similar

     Financial Institutions 31 Financial Reporting of Interest in Joint 46

    Ventures

    32 Financial Instruments : Disclosure and 48

    Presentation

    33 Earnings Per Share 38 34 Interim Financial Reporting 41 35 Discontinuing Operations 54 36 Impairment of Assets 36 37 Provisions, Contingent Liabilities and 53

    Contingent Assets

    38 Intangible Assets 51 39 Financial Instruments : Recognition and 48

    Measurement

    40 Investment Property (effective 1 January 57

    2001)

    41 Agriculture (effective 1 January 2003) 58

    Remark: AG = Accounting Guidance

     4

    Auditing Standard in Thailand

International Standard on Auditing compared with Thai

    Auditing Standards

    No. ISAs and IAPs Thailand

     (TSA No.) 100-Introductory Matters 199

    100 Assurance Engagements 100 120 Framework of International Standards on 120

    Auditing

    200-Responsibilities 299

    200 Objective and General Principles Governing 200

    an Audit of Financial Statements

    210 Terms of Audit Engagements 210 220 Quality Control for Audit Work 220 230 Documentation 230 240 Fraud and Error 240 250 Consideration of Laws and Regulations in an 250

    Audit of Financial Statements

    260 Communications of Audit Matters with Those 260

    Charged with Governance

     5

    300-Planning 399

    300 Planning 300 310 Knowledge of the Business 310 320 Audit Materiality 320 400-Internal Control 499

    400 Risk Assessments and Internal Control 400 401 Auditing in a Computer Information Systems 401

    Environment

    402 Audit Considerations Relating to Entities 402

    Using Service Organizations

     6

    No. ISAs and IAPs Thailand

     (TSA No.) 500-Audit Evidence 599

    500 Audit Evidence 500 501 Audit Evidence 501

    - Additional Considerations for Specific

    Items

    505 External Confirmations 505 510 Initial Engagements Opening Balances 510 520 Analytical Procedures 520 530 Audit Sampling and Other Selective Testing 530

    Procedures (New)

    540 Audit of Accounting Estimates 540 550 Related Parties 550 560 Subsequent Events 560 570 Going Concern 570 580 Management Representations 580 600-Using Work of Others 699

    600 Using the Work of Another Auditor 600 610 Considering the Work of Internal Auditing 610 620 Using the Work of an Expert 620

     7

    700-Audit Conclusions and Reporting 799

    700 The Auditor’s Report on Financial 700

    Statements

    710 Comparatives 710 720 Other Information in Documents Containing 720

    Audited Financial Statements

    800-Specialized Areas 899

    800 The Auditor’s Report on Special Purpose 800

    Audit Engagements

    810 The Examination of Prospective Financial 810

    Information

     8

    No. ISAs and IAPs Thailand

     (TSA No.) 900-Related Services 999

    910 Engagements to Review Financial 910

    Statements

    920 Engagements to Perform Agreed-Upon 920

    Procedures Regarding Financial Information 930 Engagements to Compile Financial 930

    Information

    1000-International Auditing Practice Statements 1100 IAPSs

    1008 Risk Assessments and Internal Control 1008

    - CIS Characteristics and Considerations

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