TFRS PAEs 和 NPAEs标准之间的区别

By Natee
29/05/2023
11:53 上午

在我们深入讨论PAEs和NPAEs之前，让我们先了解一下泰国的财务报告准则。泰国有自己的财务报告准则，称为泰国财务报告准则（TFRSs），这些准则基于国际财务报告准则（IFRSs），以确保国际接受度。这些财务报告准则适用于根据2000年会计法负责会计的法律实体。这包括在股票市场上交易的注册公司以及股票市场外的一般实体。然而，虽然国际财务报告准则是针对公众责任实体（PAEs）并涉及复杂要求的，例如将公允价值作为财务报告的基础，但对于非公众责任实体（NPAEs）来说，它们会给财务报告流程带来额外的成本。NPAEs主要由中小型和小型企业组成

公众责任实体（PAEs）

Publicly Accountable Entities (PAEs) are businesses that fit into the following categories:

在公开市场上交易的股权或债务证券的企业
将财务报表提交或正在提交给证券交易委员会（SEC）或监管机构，以发行公开市场证券的目的。这包括从事主要金融活动以及管理由各种外部个人或实体拥有的资产的企业，如金融机构、人寿保险公司、非寿险保险公司、共同基金管理公司和泰国的商品期货交易所
公司上市的企业
根据规定确定的其他实体，这些实体需要使用综合会计准则（TFRS（2009））编制财务报表。这套准则包括TAS 32（TFRS 4）、TIC 4和TFRIC 1等会计准则

非公众责任实体（NPAEs）

非公众责任实体（NPAEs）是指那些不属于公开责任实体（PAEs）的实体，它们可以使用小型会计准则（TFRS for NPAEs（2011））或全面会计准则来编制财务报表，如果它们不打算采用TFRS for NPAEs

TFRS PAEs 和 NPAEs标准之间的区别

	PAEs	NPAEs
Financial Statements	– Comprehensive Income Statement	– Profit and Loss Statement (P&L)
	– Cash Flow Statement	– statement of comprehensive income (non-disclosure of specific expenses).
	– statement of financial position (3-period balance sheet)
	–income statement (mandatory disclosure of significant expenses and additional disclosure of expenses by nature).
Investment capital	– cost of sales	– cost deducted by provision for depreciation
Investment capital	–fair value (trading/securities held for sale).	– fair value adjustments through profit or loss and other comprehensive income.
Investment in subsidiaries.	– Financial statements must be prepared and recognition of profit/loss must be in accordance with the revenue and expense recognition principles.	–No need to prepare consolidated financial statements and record cost prices.
Employee benefits.	– Calculation must be based on actuarial mathematics standards.	– Calculate using an estimation method, which the Auditor deems reasonable.
Intangible Assets	– No need for disposal (similar to depreciation calculation), by examining whether there is impairment at the end of the year or not.	– Disposal after 10 years.
Recognize revenue.	– According to TFRS 15’s 5-step process.	– Recognize revenue when control is transferred or at a point where risks and rewards are transferred and revenue is recognized.
Income from real estate sales	– Revenue is recognized upon transfer.	– Can choose 3 Options
		1. Receiving income upon transfer
		2. Understanding income based on the proportion of successfully completed work
		3. Understanding income based on installment payments transferred when due
Income TAX	–Calculating deferred tax assets due to differences between accounting and tax, which may result in assets/liabilities, income tax, or deferred tax assets (DTA)/deferred tax liabilities (DTL).	– No need to calculate, just record the accrued Income TAX.