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
- Non-current Assets Held for Sale – Current practice for NPAEs
- Recording the cost of machinery: Payment in instalments and on delivery
- Recent Revisions to TFRS for NPAEs (2022)
- Treatment of mobile application development costs
- Revised and amended Thai Financial Reporting Standards and Thai Accounting Standards
- Preparing financial statements for liquidation purposes
- Revised and Amended Thai Financial Reporting Standards (“TFRS”) and Thai Accounting Standards (“TAS”)
- Amortization of goodwill arising from an acquisition
- IASB Update – February 2023
- Change of Accounting Framework
- OECD Pillar Two: IASB publishes proposed amendments to IAS 12
- Redeliberations continue on Primary Financial Statements project
- Recognition of research and development costs for software and website
- Appointment or re-appointment of IFRS Foundation Trustees
- Appointment of Linda Mezon-Hutter as IASB Vice-Chair
- IPTF publishes working document on hyperinflationary economies
- FICE project: proposed amendment to IFRS 7 on financial instruments issued within the scope of IAS 32
- Revision of Thai Financial Reporting Standards for Non-publicly Accountable Entities became effective on 1 January 2023
- New IASB appointment
- Proposed amendments to IFRS 9 and IFRS 7 on the SPPI test for debt assets: disclosure and first-time application
- IFRS 9: decisions arising from the PIR Phase 1– Classification and measurement
- IFRS IC Agenda Decision on the IFRS 17 multi-currency groups of insurance contracts
- IFRS IC Agenda Decision Lessor Forgiveness of Lease Payments
- IFRS IC Agenda Decision on SPACs: accounting for warrants on acquisition of a SPAC by an operating entity
- IASB publishes narrow-scope amendment to IAS 1 on the classification of liabilities with covenants
- Amendments to IFRS 16 – Lease liability in a sale and leaseback
- New IASB appointments
- Proposed amendments to IFRS 9 on the SPPI test for debt assets
- Proposed amendments to IAS 32 on instruments containing obligations for an entity to redeem its own equity instruments
- Redeliberations continue on Goodwill and Impairment project
- Redeliberations continue on Primary Financial Statements project
- IASB and ISSB update – September 2022
- New appointment to IFRS Interpretations Committee
- IASB publishes work plan priorities for 2022-2026
- Redeliberations continue on Primary Financial Statements project
- IFRS IC agenda decision on SPACs: classification of public shares as financial liabilities or equity
- IFRS IC agenda decision on transfer of insurance coverage under a group of annuity contracts
- IFRS IC agenda decision on negative low emission vehicle credits
- Recognizing a government subsidy to SMEs for COVID-19
- Declaring and paying dividends
- Mazars in Thailand technical update – September 2022
- Mazars in Thailand technical update – August 2022
- IPTF publishes document for discussion on hyperinflationary economies
- FICE project: discussions continue
- Discussions on the equity method
- Classification of liabilities with covenants: clarification of the scope of the amendment to IAS 1 proposed in November 2021
- Exposure draft of TFRS for NPAEs
- ESMA highlights key issues for 2022 interim reporting raised by Russia’s invasion of Ukraine
- Standards and Interpretations applicable at 30 June 2022
- New IASB appointments
- IFRS IC agenda decision on whether a software reseller is an agent or principal under IFRS 15
- Sixth compilation of IFRS IC agenda decisions published
- Redeliberations continue on Primary Financial Statements project
- Exposure draft of TFRS for NPAEs
- Hyperinflation in Turkey: IAS 29 on the agenda again
- Updates to IASB work plan for 2022-2026
- IFRS IC clarifies presentation rules for demand deposits with restrictions on use arising from a contract with a third party
- IASB halts project on IAS 19 pension benefits that depend on asset returns
- Exposure draft of TFRS for NPAEs
- Focus on some accounting consequences of the war in Ukraine and the sanctions against Russia
- Publication of IFRS Accounting Taxonomy 2022
- IPTF adds Turkey to list of hyperinflationary economies
- Redeliberations continue on Primary Financial Statements project
- IFRS IC publishes final agenda decision on TLTRO III programme
- New Chair for IFRS IC
- Accounting for earnings per share
- Two-stage appointment process for ISSB membership
- ASAF membership for 2022-2024
- Redeliberations continue on Primary Financial Statements project
- Post-implementation review of the consolidation package now complete
- CDSB to be consolidated into IFRS Foundation
- New ISSB appointments
- IPTF publishes document for discussion on hyperinflationary economies
- Redeliberations continue on Primary Financial Statements project
- IASB work plan: key milestones
- Assistance to debtors affected by COVID-19
- Notification on amendments to the Thai Financial Reporting Standards
- Economic benefits from use of a windfarm: IFRS IC agenda decision
- IFRS 17 to provide insurers with IFRS 9
- ISSB Chair appointed
- IFRS Foundation launches ISSB
- IFRS Foundation appoints two new Trustees
- Proposed narrow-scope amendment to IAS 1
- ED of disclosures on supplier finance arrangements
- Primary Financial Statements project
- IAS 19: Employee benefits
- Ongoing IASB deliberations on the presentation of financial statements
- Fifth compilation of IFRS IC agenda decisions
- IFRS IC on the accounting treatment of warrants
- 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
- Business combinations and impairment tests
- IASB launches IFRS 9 post-implementation review
- Initial Application of IFRS 17 and IFRS 9
- Mazars in Thailand technical update – October 2021
- Discussion on hyperinflationary economies
- PiR of IFRS 9: Board clarifies scope of next phase
- Redeliberations on Primary Financial Statements project
- IASB work plan updated in 2021
- Accounting for dividends in foreign currency
- TFRS 15 revenue from contracts with customers
- Amendment to IFRS 17 on a classification overlay
- IASB decides management performance measures
- IASB update – July 2021
- What is a contingent asset?
- Draft to replace IFRS Practice Statement 1
- Redeliberations continue on Primary Financial Statements project
- IFRS IC publishes agenda decision on IAS 19
- IASB publishes amendments to IAS 12
- Revenue recognition for instalment sales
- IASB consults on its agenda to 2026
- IFRS Foundation consults on creation of ISSB
- Exposure Draft on lack of exchangeability
- Configuration in a Cloud Computing Arrangement
- TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Mazars in Thailand technical update – May 2021
- IOSCO releases statement on Covid-19 issues
- Amendment to IFRS 16 on rent concessions beyond 30 June 2021
- Recognition of a provision for liquidated damages
- IFRS Foundation makes progress creation of SSB
- IFRS Foundation continues work on sustainability reporting standards
- Draft on Covid-19-related rent concessions
- Amendments to IAS 1 on disclosure of accounting policies
- Amendments to IAS 8 on accounting estimates
- Revised and amended TFRS and TAS
- Business combinations under common control
- IPTF publishes document for discussion on hyperinflationary economies
- Educational material on going concern and disclosures
- Accounting for regulatory assets and liabilities
- Supplementary IASB meeting on COVID-19-related rent concessions
- 2021 – the year ahead
- Financial statements in a currency
- Andreas Barckow appointed as IASB Chairman
- IASB adds Post-implementation Review
- 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
- Global sustainability and the role of the IFRS
- Tentative IFRS IC decision on a sale and leaseback
- Recognition of a restructuring provision
- The EU standardises non-financial reporting
- Due Process Handbook &IFRS Foundation Constitution
- Exposure draft on financial statements
- IASB work plan updated in 2020
- IASB defers effective date of amendments to IAS 1
- Accounting for sales with a right of return
- Recognition of other costs
- Issuer’s fair disclosure about COVID-19 impacts
- Agenda decision on accounting for deferred tax
- Agenda decision on sale-and-leaseback transactions
- IFRS IC publishes agenda decision on player transfer payments
- Amendments to IFRS 17 and IFRS 4 published
- Revaluation to be allowed under TFRS for NPAEs
- Revaluation model to be allowed under TFRS for NPAEs
- IFRS taxonomy
- Discussion paper on goodwill and impairment
- IFRS IC clarifies the treatment of training costs
- Narrow-scope amendments to IFRS 16 to take account of COVID-19
- Impact of the COVID-19 pandemic on IASB work plan
- Trust units classification clarification
- Impacts on 2020 financial statements-A Closer Look
- Accounting impacts of COVID-19 - A Closer Look
- IFRS financial statements - A Closer Look
- Rent concessions as a result of COVID-19 – A Closer Look
- A Closer Look
- TFAC measures for entities affected by COVID-19
- 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
- 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