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 proposes narrow-scope amendments to IAS 16

On 20 June 2017, the IASB published an exposure draft proposing narrow-scope amendments to IAS 16 – Property, Plant and Equipment.

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IFRIC 23 - Uncertainty Over Income Tax Treatments

On 7 June, the IASB published IFRIC 23, an interpretation of IAS 12 focusing on uncertainty over income tax treatments. Here, we summarise the key points of the interpretation.

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A new look for IFRS.org!

On 12 June 2017, the IASB launched its new website, still at www.ifrs.org. The new site uses state-of-the-art technology and has been designed to better align with the IASB’s key priorities.

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Accounting for insurance contracts

On 18 May 2017, the IASB published IFRS 17 – Insurance Contracts. This marks the end of the last major standard-setting project of the past decade.

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Post-implementation Review of IFRS 13

As part of the Post-implementation Review of IFRS 13 – Fair Value Measurement, the IASB has published two documents relating to two different phases of the project.

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