Transcription of ผู้ช่วยศาสตราจารย์ประจ า ภาควิชาการบัญชี Download …
1 106 12 33 2559 . 107 (TAS107) TAS107 : Download .
2 12 33 2559 107 Derivatives and Disclosure for JantadejAssistant Professor of Department of Accounting, Thammasat Business School, Thammasat UniversityDerivatives, a financial instrument, play an increasing role in business. They normally are used to hedge against entities risks including currency risk, interest rate risk. At present, disclosure for derivatives in financial statements complies with principles under Thai Accounting Standard No. 107 (TAS 107), Financial Instruments: Disclosure and Presentation.
3 This article describes definition, main types, and benefits of derivatives. In addition, principles under TAS 107 and examples for disclosure for derivatives in financial statements are : Derivatives, Financial Instrument, DisclosureABSTRACT Download .. 108 12 33 2559 (Uncertainties) (Risks) 1 2 (Financial Instruments) 3 (Derivatives)
4 (Hedging) (Bunea-Bontas, 2009) (Speculation) ( , 2548) 107 (TAS 107) 28 .. 2543 ( .. 2000) TAS 107 International Accounting Standard No.
5 32 (IAS 32) Financial Instruments: Disclosure and Presentation .. 2000 TAS 107 (Recognition of Derivatives) (Off-Balance Sheet) .. 2001 International Accounting Standard Board (IASB) International Accounting Standard No.
6 39 (IAS 39) Financial Instruments: Recognition and Measurement (Recognition) 1 (Currency Risk) (Interest Rate Risk) (Market Risk) ( 45 107 )2 107 (Financial Instruments) (Financial Asset) (Financial Liability)
7 ( ) ( ) ( ) ( ) ( ) ( ) 3 (Derivatives) (Option) ( ) ( 11, 12 107) Download .
8 12 33 2559 109 (Measurement) IAS 39 IASB IAS 39 IASB International Financial Reporting Standard No. 9 (IFRS 9) Financial Instruments IAS39 IFRS 9 .. 2014 1 .. 2018.
9 2018 International Financial Reporting Standards (IFRSs) IAS 39 IFRS 9 9 (TFRS 9) TFRS 9 1 .. 2562 TFRS9 TAS107 4 (1) (2) 107 (TAS 107) (3).
10 (Definition of Derivatives) (Derive) (Underlying) (Underlying Asset) (Underlying Variable) ( ) ( ) ( / ) ( ) 2 ( , 2548) IAS 39 (IFRS 9)5 (Financial Instrument) (Other Contract) 1)
