Page 99 - PEA_AnnualReport_2016

Thai Financial Reporting Standards Title
No.2 (revised 2016) Share-based Payment
No.3 (revised 2016) Business Combinations
No.4 (revised 2016) Insurance Contracts
No.5 (revised 2016) Non-current Assets Held for Sale and Discontinued Operations
No.6 (revised 2016) Exploration for and Evaluation of Mineral Resources
No.8 (revised 2016) Operating Segments
No.10 (revised 2016) Consolidated Financial Statements
No.11 (revised 2016) Joint Arrangements
No.12 (revised 2016) Disclosure of Interests in Other Entities
No.13 (revised 2016) Fair Value Measurement

Thai Standing Interpretations Title

o.10 (revised 2016) overnment ssistance o Specifc elation to perating ctivities
No.15 (revised 2016) Operating Leases–Incentives
No.25 (revised 2016) Income Taxes-Changes in the Tax Status of an Entity or its Shareholders
No.27 (revised 2016) Evaluating the Substance of Transactions Involving
the Legal Form of a Lease
No.29 (revised 2016) Service Concession Arrangements: Disclosures
No.31 (revised 2016) Revenue-Barter Transactions Involving Advertising Services
No.32 (revised 2016) Intangible Assets-Web Site Costs

Thai Financial Reporting Interpretations Title
No.1 (revised 2016) Changes in Existing Decommissioning, Restoration
and Similar Liabilities

No.4 (revised 2016) Determining whether an Arrangement Contains a Lease
No.5 (revised 2016) Rights to Interests arising from Decommissioning,
Restoration and Environmental Rehabilitation Funds
No.7 (revised 2016) Applying the Restatement Approach Under TAS29 (revised 2016)
inancial eporting in yperinfationary conomics
No.10 (revised 2016) Interim Financial Reporting and Impairment
No.12 (revised 2016) Service Concession Arrangements
No.13 (revised 2016) Customer Loyalty Programmes
o.1 (revised 2016) T S 19 (revised 2016) -The imit on a efned eneft sset,
Minimum Funding Requirements and their Interaction
No.15 (revised 2016) Agreements for the Construction of Real Estate
No.17 (revised 2016) Distributions of Non-cash Assets to Owners
No.18 (revised 2016) Transfers of Assets from Customers
No.20 (revised 2016) Stripping Costs in the Production Phase of a Surface Mine
No.21 (revised 2016) Levies

SMART PEA 99
Annual Report 2016 Provincial Electricity Authority