GENERAL INFORMATIONเทสเทส
Name : Assoc. Prof. Dr. Vorasak Toommanon  
Name (Thai) : รศ. ดร. วรศักดิ์ ทุมมานนท์
Academic Title : Associate Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
1992 Doctor of Philosophy Accounting Oklahoma State University United States
1987 Master of Science Accounting Oklahoma State University United States
1983 Bachelor of Accountancy (Second Class Honors) Accounting Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"Cryptocurrency and Accounting for Holdings of Cryptocurrency", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 18(59) : 81-105, Sep.2022, (Damrongsukniwat, P., Toommanon, V.).
"Accounting for Repurchase Agreements and Sale and Leaseback Arrangement", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), Mar.2022, (Toommanon, V.).
"The Impact of PACK 5 Financial Reporting Standards on Listed Companies: The Case of Thailand", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 12(36) : 6-19, Dec.2016, (Toommanon, V., Audsabumrungrat, J.).
"Accounting for Property Held for Sale (2)", Tax Magazine, 32(384) : 84-89, Sep.2013-Sep.2013, (Toommanon, V.).
"Accounting for Property, Plants and Equipment (End)", Tax Magazine, 32(382) : 92-99, Jul.2013-Jul.2013, (Toommanon, V.).
"Accounting for Property, Plants and Equipment (1)", Tax Magazine, 32(381) : 81-89, Jun.2013-Jun.2013, (Toommanon, V.).
"Accounting for Property Held for Sale (End)", Tax Magazine, 33(386) : 86-91, Nov.2013-Nov.2013, (Toommanon, V.).
"Accounting for Property Held for Sale (3)", Tax Magazine, 33(385) : 74-77, Oct.2013-Oct.2013, (Toommanon, V.).
"Accounting Misstatements in NPAEs' Financial Statement (3)", Tax Magazine, : 92-97, 2013, (Toommanon, V.).
"Accounting Misstatements in NPAEs' Financial Statement (6)", Tax Magazine, : 82-91, 2013, (Toommanon, V.).
"Accounting Misstatements in NPAEs' Financial Statement (End)", Tax Magazine, : 81-90, 2013, (Toommanon, V.).
"Accounting Misstatements in NPAEs' Financial Statement (1)", Tax Magazine, : 95-102, 2012, (Toommanon, V.).
"Accounting Misstatements in NPAEs' Financial Statement (2)", Tax Magazine, : 86-94, 2012, (Toommanon, V.).
"Effect of TAS19, Employee Benefits Adoptation on 2011 Financial Statement", Journal of Accounting Profession, 1(20) : 22-49, Dec.2011, (Toommanon, V., Tantiprapa, V.).
"The Impact on Financial Statement of the Adoption of Accounting for Employee Benefits (TAS 19)", Journal of Accounting Profession, December 2011 : 22-49, 2011, (Toommanon, V.).
"Impact on Listed Companies When the Policy on Separate Financial Statement’s Investment Record of Subsidiaries and Affiliates is Changed From Equity method to Cost method", Kasetsart Applied Business Journal, 2(1) : 13-54, 2008, (Toommanon, V.).
"The Impact on Separate Financial Statement of Accounting for Investment in Subsidiaries and Associates of Changes from Equity to Cost Method", Kasetsart Applied Business Journal, 2(1) : 13-54, 2008, (Toommanon, V.).
"Impact of the Adoption of Accounting Standard for Deferred Tax in Thai Listed Companies during 1995-2006", Journal of Accounting Profession, 3(7) : 27-47, 2007, (Toommanon, V.).
"Impact of the Adoption of IAS 39 on Impairment of Loans of Financial Institutions Listed in the Stock Exchange of Thailand", Chulalongkorn Business Review, 29(114) : 38-61, 2007, (Toommanon, V.).
"Listed Company which Performs Debt-Equity Swap or Issues Common Stock with Discounted Value and Market Response to Cash Dividend of the Company Whose Stock Is at Discounted Value", Chulalongkorn Business Review, 29(113) : 63-97, 2007, (Toommanon, V.).
"A Study of Business Combination for Thai Listed Companies during 2001-2006", Chulalongkorn Business Review, 28(107) : 10-44, 2006, (Toommanon, V.).
"A Study of Issues that the Securities of Commission Thailand Ordered the Restatement of Financial Statements or Special Audits during 2002-2005: Thai Listed Companies", Chulalongkorn Business Review, 27(104) : 42-55, 2005, (Toommanon, V.).
"A Study of Stock Repurchase of Thai Listed Companies during 2001-2005", Chulalongkorn Business Review, 27(106) : 38-85, 2005, (Toommanon, V.).
Editorial-Reviewed Journal Articles
Monographs
Books
"TFRS for NPAEs 2565", 2024
"Deferred Tax per TAS12 - Not Difficult as Thought It Would Be", NYC Publishing, 2023, (Toommanon, V.).
"Statement of Cash Flow Consolidated, Statement of Cash Flows", 2021, (Toommanon, V.).
"Principles of Accounting I", 13 Edition, Chulalongkorn University Printing House, Bangkok, Thailand, 2016, (Pongpatiroj, C., Toommanon, V., Boonlert-U-Thai, K.).
Book Chapters
Textbooks
"Advanced Accounting 1",Chulalongkorn University Press,2018, (Sanguanchart, D., Toommanon, V., Chatraphorn, P.).
"Statement of Cash Flows: Preparation and Analysis",1stEdition,Chulalongkorn University Press,2016, (Toommanon, V., Sribunnak, V.).
"Cash Flow Statement Preparation and Analysis of Cash Flows",Chulalongkorn University Book Center,2016, (Toommanon, V.).
"Consolidated Financial Statements: Cases and Problems",Chulalongkorn University Book Center,2014, (Toommanon, V.).
"Property, Plant and Equipment and Related Accounting Standards",Chulalongkorn Book Center,2013
"Deferred Tax",Chulalongkorn University Book Center,2012
"Keep Updating with Financial Reporting Standards for NPAEs",Chulalongkorn University Book Center,2012
"Income and Payment Awareness: A Must for Accountant",Chulalongkorn University Printing House,2006, (Toommanon, V.).
"Consolidated Financial Statements and Problems in Preparation",3Edition,Thammanithi Press,2006, (Toommanon, V.).
"Accounting for Property, Plant, and Equipment and Leases: IFRS",1Edition,Chulalongkorn Press,2005, (Toommanon, V.).
"Management Accounting System and Activity Based Management",1Edition,Thammanithi Press,2005, (Toommanon, V.).
"The New Dimension of Financial Statement and Analysis",Chulalongkorn University Book Centre,2004, (Toommanon, V.).
"Deferred Income Tax",Chulalongkorn University Book Centre,2004, (Toommanon, V.).
Textbook Chapters
Case Studies
Peer-Reviewed Academic/Professional Meeting Proceedings
Peer-Reviewed Academic/Professional Meeting Presentations
Non Peer-Reviewed Journals and Articles
"Fees - thought as unimportant", Thai Accounting Association JournalMay.2023, (Toommanon, V., Vichitlekarn, S., Damrongsukniwat, P.).
"Deferred Taxes: Case of changes in assets' useful lives"May.2022, (Toommanon, V., Damrongsukniwat, P.).
"Holding Digital Assets and Accounting Treatment .....???", Thai Accounting Association JournalDec.2022
"To Those Who Teach TAS7: Deposits on Demand with Restrictions"Dec.2021, (Toommanon, V.).
"Let's continue discussing lease contracts according to the TFRS16 requirements.", Thai Accounting Association Journal 14 : 19-22, Nov.2018, (Toommanon, V.).
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Research Grants
Working Papers
Work-In-Progress
Funded Research Reports
Competitive Research Awards Received
Professional Practice Standards or Public Policies
eBooks
Online Teaching Courses
Software/Simulations
Newspaper Articles
Reviews of Peer-Reviewed Journals
Academic Promotion Materials
Patent
Others
"Accounting for Currency Forward, Accounting Standard Steering Committee News (08/03/2016): 1-2", 2016, (Toommanon, V.).
"TFRS for NPAEs: Real Estate, Accounting Standard Steering Committee News (02/02/2016): 1-2", 2016, (Toommanon, V.).
"The Return of Equity Method, Accounting Standard Steering Committee News (23/8/2016): 1-4", 2016, (Toommanon, V.).
"Financial Reporting Standard on Accounting for Financial Instruments, Accounting Standard Steering Committee News (30/10/2015): 1-8", 2015, (Toommanon, V.).
"New Financial Reporting Standard on Accounting for Leases, Accounting Standard Steering Committee News (02/10/2015): 1-5", 2015, (Toommanon, V.).
"Roadmap of TFRS for NPEs, Accounting Standard Steering Committee News (part 1, 2015): 1-4", 2015, (Toommanon, V.).
"Roadmap of TFRS for NPEs, Accounting Standard Steering Committee News (part 2, 2015): 1-4", 2015, (Toommanon, V.).
"Roadmap of TFRS for NPEs, Accounting Standard Steering Committee News (part 3, 2015): 1-4", 2015, (Toommanon, V.).
"Roadmap of TFRS for NPEs, Accounting Standard Steering Committee News (part 4, 2015): 1-4", 2015, (Toommanon, V.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2023 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2023 Semester/1 2601422 ADVANCED ACCOUNTING II
2023 Semester/1 2601624 FINANCIAL REPORTING STANDARDS AND FINANCIAL ANALYSIS
2023 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2023 Semester/2 2601422 ADVANCED ACCOUNTING II
2023 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2022 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2022 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2022 Semester/1 2601422 ADVANCED ACCOUNTING II
2022 Semester/1 2601624 FINANCIAL REPORTING STANDARDS AND FINANCIAL ANALYSIS
2022 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2022 Semester/2 2601422 ADVANCED ACCOUNTING II
2022 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2021 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2021 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2021 Semester/1 2601422 ADVANCED ACCOUNTING II
2021 Semester/1 2601624 FINANCIAL REPORTING STANDARDS AND FINANCIAL ANALYSIS
2021 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2021 Semester/2 2601422 ADVANCED ACCOUNTING II
2021 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2020 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2020 Semester/1 2601422 ADVANCED ACCOUNTING II
2020 Semester/1 2601624 FINANCIAL REPORTING STANDARDS AND FINANCIAL ANALYSIS
2020 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2020 Semester/2 2601422 ADVANCED ACCOUNTING II
2020 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2019 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2019 Semester/1 2601422 ADVANCED ACCOUNTING II
2019 Semester/1 2601516 FUNDAMENTALS OF MANAGEMENT ACCOUNTING
2019 Semester/1 2601624 FINANCIAL REPORTING STANDARDS AND FINANCIAL ANALYSIS
2019 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2019 Semester/2 2601422 ADVANCED ACCOUNTING II
2019 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2018 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2018 Semester/1 2601422 ADVANCED ACCOUNTING II
2018 Semester/1 2601624 FINANCIAL REPORTING STANDARDS AND FINANCIAL ANALYSIS
2018 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2018 Semester/2 2601422 ADVANCED ACCOUNTING II
2018 Semester/2 2601422 ADVANCED ACCOUNTING II
2018 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2017 Semester/1 2601422 ADVANCED ACCOUNTING II
2017 Semester/1 2601615 IFRSS AND FINANCIAL REPORTIGN QUALITY
2017 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2017 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2017 Semester/2 2601422 ADVANCED ACCOUNTING II
2017 Semester/2 2601422 ADVANCED ACCOUNTING II
2017 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2016 Semester/1 2601615 IFRSS AND FINANCIAL REPORTIGN QUALITY
2016 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2016 Semester/1 2601422 ADVANCED ACCOUNTING II
2016 Semester/1 2601422 ADVANCED ACCOUNTING II
2016 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2016 Semester/2 2601422 ADVANCED ACCOUNTING II
2016 Semester/2 2601422 ADVANCED ACCOUNTING II
2016 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2015 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2015 Semester/1 2601422 ADVANCED ACCOUNTING II
2015 Semester/1 2601422 ADVANCED ACCOUNTING II
2015 Semester/1 2601615 IFRSS AND FINANCIAL REPORTIGN QUALITY
2015 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2015 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2015 Semester/2 2601422 ADVANCED ACCOUNTING II
2014 Semester/1 2601615 IFRSS AND FINANCIAL REPORTIGN QUALITY
2014 Semester/1 2601422 ADVANCED ACCOUNTING II
2014 Semester/1 2601413 FINANCIAL REPORTS AND ANALYSIS
2014 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2014 Semester/2 2601422 ADVANCED ACCOUNTING II
2014 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2014 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2013 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2013 Semester/1 2601422 ADVANCED ACCOUNTING II
2013 Semester/2 2601422 ADVANCED ACCOUNTING II
2013 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2013 Semester/2 2601672 INDEPENDENT STUDY IN ACCOUNTING
2013 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR
2013 Semester/Summer 2601896 COMPREHENSIVE EXAMINATION
2012 Semester/1 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2012 Semester/1 2601422 ADVANCED ACCOUNTING II
2012 Semester/2 2601422 ADVANCED ACCOUNTING II
2012 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2012 Semester/2 2601698 SEMINAR IN INTEGRATED ACCOUNTING INFORMATION FOR BUSINESS DECISION MAKING
2012 Int'l Semester/1 2601423 ADVANCED ACCOUNTING II
2012 Int'l Semester/2 2601425 CURRENT ISSUES IN ACCOUNTING
2011 Semester/1 2601422 ADVANCED ACCOUNTING II
2011 Semester/1 2601714 CONTEMPORARY ACCOUNTING THEORY
2011 Semester/1 2601422 ADVANCED ACCOUNTING II
2011 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2011 Semester/2 2601694 SEMINAR IN FINANCIAL ACCOUNTING
2011 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2011 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2010 Semester/1 2601422 ADVANCED ACCOUNTING II
2010 Semester/1 2601422 ADVANCED ACCOUNTING II
2010 Semester/1 2601714 CONTEMPORARY ACCOUNTING THEORY
2010 Semester/2 2601515 MANAGEMENT ACCOUNTING
2010 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2010 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2010 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2010 Semester/2 2601694 SEMINAR IN FINANCIAL ACCOUNTING
2010 Semester/Summer 2601631 ADVANCED MANAGERIAL ACCOUNTING
2010 Semester/Summer 2601631 ADVANCED MANAGERIAL ACCOUNTING
2009 Semester/1 2601422 ADVANCED ACCOUNTING II
2009 Semester/1 2601794 SEMINAR IN MANAGERIAL ACCOUNTING RESEARCH
2009 Semester/2 2601416 CURRENT ISSUES IN FINANCIAL ACCOUNTING
2009 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2009 Semester/2 2601694 SEMINAR IN FINANCIAL ACCOUNTING
2009 Semester/Summer 2601631 ADVANCED MANAGERIAL ACCOUNTING