ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


24 Ҥ 2563  19:29
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24 ѹҤ 2561   08:15:21  
. ͹ѵҧҵðҹ§ҹҧԹ NPAEs
ЪСáӡѺšûСͺԪҪվѭ 駷 20 (1/2554) ѹ 10 չҤ .. 2554 繪ͺҧҵðҹ§ҹҧԹѺԨ÷ǹҸó (TFRS for Non-Publicly Accountable Entities : NPAEs) ҵðҹѧ ռѷӡѴ ҧǹӡѴ ԵԺؤŵҧȡԨҵɮҡ ˹ҷѴӺѭյҪѭѵԡúѭ .. 2543 ͧѴӺѭյҵðҹ ѺèѴӧԹͺպѭշѧѹ 1 Ҥ 2554

  • . ͹ѵҧҵðҹ§ҹҧԹ NPAEs

    ЪСáӡѺšûСͺԪҪվѭ 駷 20 (1/2554) ѹ10 չҤ .. 2554 繪ͺҧҵðҹ§ҹҧԹѺԨ÷ǹҸó (TFRS for Non-Publicly Accountable Entities : NPAEs)ҵðҹѧ ռѷӡѴ ҧǹӡѴ ԵԺؤŵҧȡԨҵɮҡ ˹ҷѴӺѭյҪѭѵԡúѭ .. 2543ͧѴӺѭյҵðҹ ѺèѴӧԹͺպѭշѧѹ1 Ҥ 2554 ػӤѭ ѧ

    ͺࢵ

    - ѺԨ NPAEs仵ӹҹ

    - ͧ㴷ҵðҹѺ˹ ԨҨҵðҹ§ҹҧԹԪҪվѭա˹ҧԧҡ IFRS

    - Ԩ NPAEsʧҵðҹ§ҹҧԹԪҪվѭա˹ҧԧҡ IFRSö µͧͻԺѵԵ͡˹ͧҵðҹ§ҹҧԹѧǷءѺ жͻԺѵҧ

    ӹ

    Ԩ÷ǹҸó (Non-PubliclyAccountableEntities)¶֧ Ԩ÷Ԩôѧ仹

    (1) Ԩ÷յ÷ع͵˹ͧԨëաë͢㹵ҴҸó (Ҩ繵ҴѡѾ㹻͵ҧ͡ë͢¹͡ҴѡѾ 駵Ҵ㹷ͧҤ) ͡Ԩ÷㹡кǹâͧù觧ԹͧԨӹѡҹСáӡѺѡѾеҴѡѾ˹§ҹӡѺѵػʧ㹡͡ѡѾ 㹵ҴҸó

    (2) Ԩ÷ԹáԨѡ㹡ôԹѾͧؤ¹͡ǧҧ ʶҺѹԹ ѷСѹԵ ѷСѹԹ ѷѡѾ ͧع ҴԹɵǧ˹觻µҴ¡ù 繵

    (3) ѷҪ ҴºѷҪ

    (4) Ԩ蹷С˹

    ͺǤԴ

    • Է ࡳ줧ҧ СôԹҹҧͧ
    • ѵػʧѡͧ§ҹҧԹҵðҹ ŷ繻ª͡õѴԹԧɰԨͧ駺Թ
    • ѡɳԧسҾͧԹ Ͷ ǢͧѺõѴԹ

    ùʹ
    Թ

    • ˹ѴӧʴҹСԹ âҴع ʴ¹ŧǹͧҢͧ ˵ػСͺԹ
    • ˹ѴӧԹʴ ЧԹ ҡԨ繶֧ªöѴ

    ¡÷˹
    NPAEs

    ҵðҹ Ѻ ФͺԸաûԺѵԷҧúѭ èѴӧԹѺ NPAEsͧ ùʹͧԹ Թʴ¡ºԹʴ ١˹ ԹҤ Թŧع Թ Ҥػó ԹѾյǵ ѧѾ͡ŧع 鹷عá ѭ Թ ҳ˹Թ˹ԹҨԴ ˵ءóѧͺ§ҹ ѺҡâѧѾ ѭҡҧ šзҡ¹ŧͧѵš¹Թҵҧ ¹ŧº¡úѭ ¹ŧҳ÷ҧѭ С䢢ͼԴҴ

    ǷҧҨ͡Ժѵ

    • Żª쾹ѡҹ ҵðҹ Ѻ˹Ѻм١ѹ㹻ѨغѹǢͧѺŻª쾹ѡҹѡࡳͧҳ˹Թ ԨҨ͡ԺѵԵҵðҹ§ҹҧԹҧԧҡ IFRS(TFRS for PAEs) ҴͧŻª쾹ѡҹ
    • Թ ҵðҹ Ѻ˹ѺԹԸࡳ줧ҧ ԸԹҧ ԨҨ͡ԺѵԵTFRS for PAEsҴͧԹ駹 ԨõͧͻԺѵҧ

    ѹͻԺѵ

    • ѺԹѧѹ 1 Ҥ 2554
    • ԨѺšзͧ¹ŧº»Ѻ͹ѧ¡ö㹷ҧԺѵԸ¹ѹ繵

    Ѻ´ҵðҹ§ҹҧԹѺԨ÷ǹҸó ҧŧҪԨҹມ ԪҪվѭ Һ ШШѴͺ
    ǹҧҤ






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