Unigin Ventures · Insights
Practical guides on fundraising, finance, accounting and tax for startup and SME founders, from the Unigin Ventures team.
What to capitalize, how depreciation works under TFRS for NPAEs, the maximum tax rates in Royal Decree 145, and why a 1.5 million baht passenger car is never fully deductible.
Revenue arises when you deliver, not when you bill or get paid. The TFRS for NPAEs rules, worked examples of deferred revenue and stage of completion, where VAT timing differs from the books, and month-end adjustments.
How FIFO and weighted average change your profit, when TFRS for NPAEs requires a stock write-down, and why missing stock can trigger VAT in Thailand, with a worked example.
Money owners withdraw or spend for the company without documents becomes a director loan balance that auditors and tax officers question. The five kinds, how to record them, and how to clean up.
The income statement, balance sheet and cash flow statement answer different questions but form one set. See a company that made 1.76 million baht of profit and lost cash, plus a 15-minute reading routine.
Clean, timely accounts speed up fundraising and build trust. A practical monthly close routine for Thai SMEs, and the documents investors usually ask for in due diligence.
Unigin Ventures
Unigin Ventures invests in and supports startups and SMEs with capital and advice on finance, accounting, legal matters and technology.
