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 launches in-depth review of IAS 38
On 23 April 2024, the International Accounting Standards Board (IASB) announced the launch of a “comprehensive review of accounting for intangibles”.
Proposed amendments to IAS 32, IFRS 7 and IAS 1 (FICE project): a deep dive into the first three exposure draft topics
On 29 November 2023, the IASB published an exposure draft of proposed amendments to IAS 32, IFRS 7 and IAS 1 on the classification of financial instruments with characteristics of equity. The comment period runs until 29 March 2024.
Appointments to IFRS Advisory Council
On 19 February, the Trustees of the IFRS Foundation announced the appointment and re-appointment of several members of the IFRS Advisory Council, which provides strategic support and advice to the Trustees and Board members.
First IASB deliberations on the post-implementation review of IFRS 9, Phase 2 – Impairment
At its February 2024 meeting, the IASB began to discuss stakeholder feedback to its request for information as part of the post-implementation review of IFRS 9, Phase 2 – Impairment.
IASB redeliberates draft amendments to IFRS 9 and IFRS 7
At its February 2024 meeting, following its initial redeliberations, the IASB continued its analysis of the feedback received to the exposure draft of amendments to IFRS 9 and IFRS 7 on the classification and measurement of financial instruments.