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.
Equity method part 2
17 December 2025
At its October 2025 meeting, the International Accounting Standards Board (IASB) continued its redeliberations on the exposure draft on the equity method of accounting under IAS 28 – Investments in Associates and Joint Ventures
Application of IFRS 18: presentation of non-income taxes
17 December 2025
At its October 2025 meeting, the IASB looked at an application issue relating to IFRS 18 – Presentation and Disclosure in Financial Statements (which is mandatory for financial periods commencing on or after 1 January 2027)
Thirteenth compilation of IFRS IC agenda decisions published
17 December 2025
The 13th compilation of agenda decisions taken by the IFRS IC between May 2025 and October 2025 has been published
Bertrand Perrin reappointed to IASB
17 December 2025
On 10 October 2025, the Trustees of the IFRS Foundation announced the reappointment of Bertrand Perrin as a member of the IASB
Standards and interpretations applicable at 31 December 2025
17 December 2025
As 2025 year-end closing approaches, we present our traditional overview of the texts published by the IASB, taking account of their endorsement process at European level