IFRS Section - Doing Business
You will find here a series of summaries providing an overview of useful IFRS regulations, processes and IFRS issues for Doing Business in Thailand.
Conclusion of the Targeted Standards-level Review of Disclosures
At the beginning of March 2023, the IASB announced the conclusion of the Targeted Standards-level Review of Disclosures, its research project aimed at improving the IASB’s approach to developing disclosure requirements.
Project on Climate-related Risks in the Financial Statements
The IASB announced that it will include in its work plan a project to examine whether and how to provide better disclosures about climate risks in financial statements.
IASB discussions of the Equity Method project
During its March 2023 meeting the IASB continued to discuss the equity method, focusing on the following issues:
Redeliberations continue on Goodwill and Impairment project
At its March 2023 meeting, the IASB continued its discussions on the Goodwill and Impairment project. In particular, the IASB examined:
Redeliberations on the Primary Financial Statements project
At its meeting of March 2023, the IASB continued its redeliberations on the proposals set out in the General Presentation and Disclosures Exposure Draft.