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.

Redeliberations continue on Primary Financial Statements project

At its March 2022 meeting, the IASB continued its redeliberations on the proposals in the December 2019 General Presentation and Disclosures exposure draft, in the wake of comments received from stakeholders.

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IFRS IC publishes final agenda decision on TLTRO III programme

At the IASB meeting in March 2022, the Board approved the IFRS IC tentative agenda decision on the targeted longer-term refinancing operations programme (TLTRO III) for European banks (cf. the February 2022 IFRIC Update, updated in March)

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New Chair for IFRS IC

On 1 March 2022, the IFRS Foundation announced that Bruce Mackenzie had been appointed as Chair of the IFRS Interpretations Committee (IFRS IC), with immediate effect. He succeeds Sue Lloyd, who has been appointed vice-chair of the International Sustainability Standards Board (ISSB).

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Two-stage appointment process for ISSB membership

The creation of the International Sustainability Standards Board (ISSB) was announced last November at COP26, and since then a Chair and Vice-Chair have been appointed: Emmanuel Faber and Sue Lloyd respectively. The IFRS Foundation now needs to appoint a further 12 Board members, eventually bringing the total to 14.

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ASAF membership for 2022-2024

On 15 February 2022, the Trustees of the IFRS Foundation announced the membership of the Accounting Standards Advisory Forum (ASAF) for the next three years (2022-2024)

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