Tippawan Pumbansao Audit Partner
Tippawan Pumbansao is an SEC-registered listed company auditor, ASEAN CPA and an Audit Partner of Mazars in Thailand. She graduated from Ramkhamhaeng University with an MBA in accounting and finance.
Tippawan has over 15 years’ professional experience and is the Director for a range of audit engagements. These include both IFRS/Group and Statutory audits of Multi-National Corporations in Thailand and Thai listed company audits.
Prior to joining Mazars in Thailand, she worked at international audit firm in Thailand for more than 10 years. She has extensive audit and assurance experience across a range of industries including listed companies, insurance, construction, properties, investment holding, trading, manufacturing and hotels.
She has extensive audit and assurance experience across a range of industries, including listed companies, insurance, mutual funds, construction, properties, investment holding, trading, manufacturing, and hotels. She is also a member of the technical committee of Mazars in Thailand, and leads training for audit teams on international standards on auditing, Thai accounting standards, and insurance.
She has also been a guest speaker at client seminars and Mazars’ Annual Forum on topics such as “Updated Thailand Accounting Standards”.
She has 5 years of experience auditing registered provident funds and mutual funds, such as TISCO, KTAM, Krungsri and FINANSA.
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Pages associated to Tippawan Pumbansao
Insights
- Ongoing IASB deliberations on the presentation of financial statements
- Fifth compilation of IFRS IC agenda decisions
- IFRS IC rules on the subsequent accounting treatment of warrants initially classified as financial liabilities
- IFRS IC agenda decision on non-refundable VAT on lease payments
- Initial measurement of property, plant, and equipment
- Mazars in Thailand technical update – November 2021
- Ongoing IASB deliberations on presentation of financial statements
- Update on Discussion Paper on business combinations and impairment tests
- IASB launches IFRS 9 post-implementation review
- Exposure Draft 2021/8: Initial Application of IFRS 17 and IFRS 9 – Comparative Information
- Mazars in Thailand technical update – October 2021
- IPTF publishes document for discussion on hyperinflationary economies
- PiR of IFRS 9: Board clarifies scope of next phase
- Redeliberations continue on Primary Financial Statements project
- IASB work plan updated
- Accounting for dividends in foreign currency
- TFRS 15 revenue from contracts with customers
- Proposed narrow-scope amendment to IFRS 17 on applying a classification overlay
- Primary Financial Statements project: IASB reaches decision on management performance measures
- IASB update – July 2021
- What is a contingent asset?
- IASB publishes exposure draft to replace IFRS Practice Statement 1 – Management Commentary
- Redeliberations continue on Primary Financial Statements project
- IFRS IC publishes agenda decision on Attributing Benefit to Periods of Service (IAS 19)
- IASB publishes amendments to IAS 12, “Deferred Tax related to Assets and Liabilities arising from a Single Transaction”
- Revenue recognition for instalment sales
- IASB consults on its agenda to 2026
- IFRS Foundation consults on creation of International Sustainability Standards Board
- Exposure Draft on lack of exchangeability
- IFRS IC agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 – Intangible Assets)
- Amendment to TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Amendment to TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Mazars in Thailand technical update – May 2021
- IOSCO releases statement on going concern issues in the context of the Covid-19 pandemic
- Amendment to IFRS 16 on rent concessions beyond 30 June 2021
- Recognition of a provision for liquidated damages
- IFRS Foundation makes rapid progress toward creation of international Sustainability Standards Board
- IFRS Foundation continues work on sustainability reporting standards
- Exposure Draft on Covid-19-related rent concessions beyond 30 June 2021
- Amendments to IAS 1 on disclosure of accounting policies
- Amendments to IAS 8 on accounting estimates
- Revised and Amended Thai Financial Reporting Standards (“TFRS”) and Thai Accounting Standards (“TAS”)
- Discussion Paper on Business Combinations under Common Control
- IPTF publishes document for discussion on hyperinflationary economies
- Educational material on going concern and disclosures
- Publication of an exposure draft on accounting for regulatory assets and liabilities
- Supplementary IASB meeting on COVID-19-related rent concessions
- 2021 – the year ahead
- Presenting the financial statements in a currency other than Thai baht
- Andreas Barckow appointed as IASB Chairman
- IASB adds Post-implementation Review of part of IFRS 9 to its work plan
- Lease liability in a sale and leaseback: IASB publishes Exposure Draft
- End of year reflection
- Discussion Paper on business combinations under common control
- Changes in the useful lives of fixed assets
- ESMA publishes recommendations for 2020 financial reporting
- Standard-setting for global sustainability and the role of the IFRS Foundation
- Tentative IFRS IC decision on a sale and leaseback transaction via the sale of equity interest in a subsidiary
- Recognition of a restructuring provision
- The European Union enters the race to standardise non-financial reporting
- IASB publishes revised versions of Due Process Handbook and IFRS Foundation Constitution
- Exposure draft on presentation of financial statements: comment deadline coming up soon!
- IASB work plan updated
- IASB defers effective date of amendments to IAS 1 on classification of liabilities as current or non-current
- Accounting for sales with a right of return
- Recognition of other costs associated with the acquisition of property, plant, and equipment
- IOSCO encourages issuer’s fair disclosure about COVID-19 related impacts
- IFRS IC publishes agenda decision on accounting for deferred tax related to an investment in a subsidiary
- IFRS IC publishes agenda decision on sale-and-leaseback transactions with variable payments
- IFRS IC publishes agenda decision on player transfer payments
- Amendments to IFRS 17 and IFRS 4 published
- Revaluation model for property, plant, and equipment, as well as investment property for non-publicly accountable entities
- Revaluation model for property, plant, and equipment, as well as investment property for Non-Publicly Accountable Entities
- IFRS taxonomy
- Discussion paper on goodwill and impairment
- IFRS IC clarifies the treatment of training costs incurred to fulfil a contract with a customer
- Narrow-scope amendments to IFRS 16 to take account of COVID-19
- Impact of the COVID-19 pandemic on IASB work plan
- Classification of trust units of a Real Estate Investment Trusts (REIT), Property Funds, and Infrastructure Funds in Thailand
- What accounting impacts will the COVID-19 crisis have on 2020 financial statements of corporates? - A Closer Look
- Accounting impacts of the COVID-19 epidemic on 2020 financial statements - A Closer Look
- IFRS consolidated financial statements as at 31 December 2019 - A Closer Look
- Rent concessions as a result of COVID-19 – A Closer Look
- A Closer Look
- TFAC issues relief measures for entities affected by the COVID-19 pandemic
- Amendments to IAS 1 on liabilities classification
- IFRS 16: shipping contracts and the use of a ship
- Exposure Draft of Thai Standards on Auditing 540
- Guide to selecting and applying accounting policies
- IASB work plan
- Tax coupons for duty and tax paid on exported goods in Thailand
- Podcast of IASB decisions taken at October Board meeting
- IBOR reform: IASB updates IFRS Taxonomy
- IBOR reform – Phase 2
- Compilation of IFRS IC agenda decisions published
- Presentation of uncertain tax positions
- Progress report on Goodwill and Impairment project
- Determining incremental borrowing rate under IFRS 16
- Accounting for a non-refundable up-front fee
- Key points of the ED on amendments to IFRS 17
- ED published on Disclosure of Accounting Policies
- Accounting for Unpaid Share capital
- Bill-and-hold arrangement
- IFRS applied to holdings of cryptocurrencies
- IFRS 15 agenda decision on cost recognition
- Classification of a post-employment benefit
- Subsurface rights and IFRS 16
- Exposure draft on IFRS 17 amendments
- TFRS 15 – Revenue from contracts with customers
- Recognition of Investment Property
- IFRS applicable at 30 June 2019
- Draft narrow-scope amendments to IFRS 3
- Improvements to IFRSs – 2018-2020 Cycle
- IFRS 16: Disclosures - A Closer Look
- IFRS 15: Disclosures - A Closer Look
- Treatment of rental property income and expense
- Application of the ‘highly probable’ criterion
- Physical settlement of contracts
- Decision on accounting for SaaS purchases
- Real estate development and borrowing costs (IAS 23)
- Presenting cured credit-impaired financial assets
- Measurement of expected credit losses
- Update on Principles of Disclosure project
- IFRS IC agenda decisions
- Guidance on Revenue from Contracts with Customers
- Measurement of expected credit losses
- TFRIC 22: Foreign Currency Transactions
- Agenda decisions on accounting for an investment
- Agenda decision on IAS 37
- Agenda decision on IFRS 15
- Employee benefits obligation
- Update on IFRS 17 – Insurance Contracts
- IFRS 16: Financial Reporting – A Closer Look
- Share-based payment research project
- IASB amends definition of “material”
- Capitalizing software and cloud computing
- IAS 23: IFRS IC publishes two agenda decisions
- TFRS 15, ‘Revenue from contracts with customers’
- TFRS 16 Leases
- The IASB publishes its FICE discussion paper
- TFRS 2, ‘Share-based Payment’
- Second meeting of the IFRS 17 TRG
- Capitalising Borrowing Costs
- The Monitoring Board work plan
- Capitalising Further Expenditure
- Accounting for onerous contracts
- IFRIC publishes important decisions on IFRS 15
- The new Conceptual Framework is here!
- Proposed amendments to IAS 8
- Accounting for debt forgiveness
- Accounting for the employee benefits obligation
- FAP update
- How to present goodwill in financial statements
- Transition to IFRS 15 – A Closer Look
- Delay in effective date of TFRS for SMES
- Revised TSA to affect auditors’ reports
- Amortization of goodwill
- TFRS for SMEs requirements reduced
- TFRS 15: Revenue from contracts with customers
- IFRS 3 and IFRS 11 – A Closer Look
- Recognition of Corporate Income Tax
- Hedge Accounting
- TFRS for SMEs
- Correcting Errors in Financial Statements
- IFRS 15 – A Closer Look
- Leases – A Closer Look