This comprehensive course is designed to strengthen the capabilities of PTTEP financial professionals in applying investment classification in compliance with Thai Financial Reporting Standards (TFRS), ensuring accuracy and consistency in financial reporting.

The course offers a strategic and practical understanding of investment classification principles in accordance with Thai Financial Reporting Standards (TFRS), including TFRS 9, TFRS 10, TFRS 11, and TAS 28.

Through structured decision-making frameworks and real case studies from PTTEP, participants will gain practical knowledge on how to accurately classify as Subsidiaries, Joint Operations, Joint Ventures, Associates, or Financial Assets.

The course covers:

• Investment types: Subsidiaries, Joint Operations, Joint Ventures, Associates, and Financial Assets and definition of each level of control
• Step-by-step decision trees for determining investment types and relevant accounting treatments: consolidation, equity method, fair value, and amortized cost
• Real PTTEP investment examples illustrating investment classification in practice
• Financial statement presentation in both separate and consolidated financial statements