ACCOUNTING OVERVIEW

ACCOUNTING OVERVIEW

Basis of preparation for statutory financial statements
Listed / Public companies – Thai Financial Reporting Standards (TFRS)
Non-public companies – TFRS for NPAEs

Timeline to submit audited statutory financial statements 
Listed / Public companies:

1. Submit to SET within 2 months after financial period
2. Approval audited FS by shareholders’ meeting within 4 months after financial period
3.  Submit to DBD within 1 month after approval date

Non-public companies:

1.  Approval audited FS by shareholders’ meeting within 4 months after financial period
2. Submit to DBD within 1 month after approval date.