Revised Accounting Standard No. 30 - Presentation of Financial Statements

The revised standard updates presentation and disclosure requirements. Non-listed entities applying the Accounting Standards for Business Enterprises will implement it from 1 January 2030.

The Ministry of Finance has revised Accounting Standard No. 30 on the presentation of financial statements, updating presentation and disclosure requirements.

The revision refines the structure of the income statement and the presentation of operating performance so that users can better understand the sources of profit and business results.

Non-listed entities applying the Accounting Standards for Business Enterprises will implement the revised standard from 1 January 2030. Companies can prepare by reviewing statement line items, accounting policies and system impacts.