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 consults on its agenda to 2026
The IASB is currently consulting on its activities and its work plan for the next five years.
IFRS Foundation consults on creation of ISSB
Last September, the Trustees of the IFRS Foundation launched a consultation to assess whether there is a need for global sustainability reporting standards, and the role that the Foundation could play in developing such standards.
Exposure Draft on lack of exchangeability
On 20 April, the IASB published an exposure draft (ED/2021/4) entitled Lack of Exchangeability (available here and open for comment until 1 September 2021).
Configuration in a Cloud Computing Arrangement
At its April meeting, the International Accounting Standards Board (IASB) approved the tentative agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 – Intangible Assets) that was finalised by the IFRS Interpretations Committee (IFRS IC) at its March meeting and published in the IFRIC
Redeliberations begin on Primary Financial Statements project
At the meeting of the International Accounting Standards Board (IASB) on 24 March 2021, the Board members began their redeliberations on the proposals set out in the General Presentation and Disclosures exposure draft, which was published in December 2019 (and was open for comment until 30 September 2020).