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.
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.
Goodwill and Impairment project: disclosures on strategically important business combinations
At its February 2023 meeting, the IASB continued redeliberations on the Disclosures, Goodwill and Impairment Discussion Paper, focusing particularly on the disclosures required on strategically important business combinations.
Proposed amendments to IAS 7 and IFRS 7 on Supplier Finance Arrangements
At its February 2023 meeting, the IASB continued its redeliberations on the Supplier Finance Arrangements project, which, as readers may remember, is proposing additional disclosure requirements in the notes.