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 IFRS Improvements 2011-2012

On 20 November 2012 the IASB published its draft IFRS improvements 2011-2012, accompanied by a call for comments by 18 February 2013.

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IASB Updates Work Plan

The International Accounting Standards Board (‘IASB’) made a number of important decisions in September, requiring updates to its work plan as of 1 October 2012.

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IASB Work Plan Update

In June, the International Accounting Standards Board (‘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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SET Companies - Thai Accounting Standards - IFRS

The Federation of Accounting Professions (‘FAP’) and the Securities and Exchange Commission of Thailand (‘SEC’) have announced a scheduled timeline for Stock Exchange of Thailand (‘SET') listed companies to become fully compliant with Thai Accounting Standards (‘TAS’) adopted from the International Financial Reporting Standards (‘IFRS’).

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IFRS 9 Postponed to 2015

IFRS 9 Postponed to 2015: The first part of the new IFRS 9 published in 2009 on the classification and measurement of financial assets set forth mandatory application for annual reporting period beginning on 1 January 2013.

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