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 Published Amendments to IAS 1

On 16 June 2011 the International Accounting Standards Board (‘IASB’) published amendments to IAS 1 as part of a joint project with the US standards setter, FASB.

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Publication of Amendments to IAS 1 & Annual Draft

In June, the IASB was once again busy, with the publication of amendments to IAS 1, the standard IAS 19R and the fourth annual improvements exposure draft (after a pause in 2010).

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Accounting Update for June 2012

On 21 April, the IASB published its near final drafts of the future standards on consolidation and associated subjects.

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Consolidation Standards Effective Date

The International Accounting Standards Board (‘IASB’) has decided that the future standards on consolidation would come into effect on 1 January 2013.

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IASB to Revise IAS 39 and Issue Addition to IFRS 9

The International Accounting Standards Board (‘IASB’) has continued its work, often conjointly with the US standards setter, Financial Accounting Standards Board (‘FASB’), on a wide range of subjects, giving pride of place to the revision of IAS 39 and issuing additions to IFRS 9 for financial liability accounting.

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