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.
Standards and Interpretations applicable at 30 June 2022
Now that interim final reports are being finalised for 30 June 2021, we present an overview of the IASB’s most recent publications.
New IASB appointments
On 26 May 2022, the Trustees of the IFRS Foundation announced the appointment of Linda Mezon-Hutter and Robert Uhl as members of the IASB.
IFRS IC agenda decision on whether a software reseller is an agent or principal under IFRS 15
In April 2022, the IFRS Interpretations Committee (IFRS IC) reached a final decision, ratified by the IASB in May.
Sixth compilation of IFRS IC agenda decisions published
On 5 May 2022, the IFRS Foundation published the sixth compilation of IFRS Interpretations Committee (IFRS IC) agenda decisions, published between November 2021 and April 2022.
Redeliberations continue on Primary Financial Statements project
At its May 2022 meeting, the IASB (International Accounting Standards Board) continued its redeliberations on the proposals in the December 2019 General Presentation and Disclosures exposure draft, in the wake of comments received from stakeholders.