Transcription of มารู้จักกับ (ร่าง) TFRS 15
1 ( ) tfrs 15 : Fedderation of Accounting Professions 2557 (International Accounting Standards Board - IASB) IFRS 15 Revenue from contracts with customers IASB (Financial Accounting Standards Board FASB) IFRS 15 tfrs 15 1 ( )
2 tfrs 15 2562 (1 IFRS 15 ) IFRS 15 Revenue from contracts with customers 2561 (2018) tfrs 15 2562 (2019)
3 TAS 11 TAS 18 TSIC 31 TFRIC13 TFRIC15 TFRIC18 ( ) tfrs 15 : | | 30 2559 tfrs 15
4 5 (Five-Step Model) 1. 2. 2 1 1 3.
5 ( ) ( 2 ) ( ) 2 ( ) 4.
6 ( ) 5. 5
7 | | 30 2559 ( TAS 2 TAS 16 )
8 ( ) ( ) ( ) bill-and-hold
9 ( 1 )
