The purpose of this document is to provide unified guidance on assessment, measurement, recognition,
presentation and disclosure of impairment of assets for all subsidiaries under TUF Group in
accordance to Thai Accounting Standard 36 Impairment of Assets under Thai Financial Reporting
Standards (TFRS).
Subsidiaries have the responsibility for adjusting their books to comply with this policy before submission
to Group Accounting Department for financial statement consolidation purposes. Please also ensure the
statutory financial statement of each subsidiary is complying with local regulatory requirement and
GAAP. Any deviation between local book and TFRS please provide information to Group Accounting
Department.
2. Scope and Materiality
This guideline sets out the impairment rules for intangible assets (including goodwill) and property,