สรุปประเด็นสำคัญ TFRS for NPAEs

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Part 1 Understand the TFRS for NPAEs overview.

     - Thai Financial Reporting Standards and the Importance of TFRS for NPAEs

     - The scope and concept of TFRS for NPAEs

     - Presentation of financial statements

     - Examples of financial statements

     - Template Financial Statements

     - change in accounting policy Changes in accounting estimates and correction of errors

Part 2  Important Items Statement of Financial Position

     - cash and cash equivalents

     - Tips: points to be careful

     - accounts receivable

     - Tips: Using File to analyze debtor age

     - Inventories

     - Q&A: What is the difference between Perpetual and Periodic?

     -Investments

     - Land, buildings and equipment

     - Q&A: Frequently Asked Questions

     - Update: property, plant and equipment measurement

     - Intangible assets

     - Investment property

     - Update: Investment property measurement

Part 3  Important items, income statement and off-balance sheet items

     - borrowing costs

     - Rental agreement

     - Procedures relating to the lease agreement

     - Tips: Calculation of Leasing Interest and Accounting (Part 1)

     - Tips: Calculation of Leasing Interest and Accounting (Part 2)

     - Income tax 

     - Provisions and contingent liabilities

     - How to Calculate Employee Benefit Liabilities

     - How to use File to calculate employee benefit obligations

     - Events after the reporting period

     - income

     - Recognition of income from the sale of real estate

     - Construction contract 

     - Effects of changes in foreign exchange rates

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