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.
Statement of Cash Flows project
23 July 2026
The IASB is progressing its Statement of Cash Flows project, with proposed improvements to cash flow presentation and financing liability disclosures to enhance transparency and strengthen links between financial statements.
Call for new members of IFRS Advisory Council
23 July 2026
The Trustees of the IFRS Foundation have published a call for nominations to the IFRS Advisory Council, which provides strategic support and advice to the Trustees and members of the IASB and ISSB.
Fourteenth compilation of IFRS IC agenda decisions published
23 July 2026
The 14th compilation of agenda decisions taken by the IFRS IC between November 2025 and April 2026 has been published.
IASB publishes new standard on rate regulated activities (IFRS 20)
23 July 2026
At the end of May 2026, the International Accounting Standards Board (IASB) published IFRS 20 – Regulatory Assets and Regulatory Liabilities, to replace IFRS 14, published in January 2014.
IAS 28: amendments to the fair value option finalised
23 July 2026
At the IASB’s May 2026 meeting, it examined the feedback received on the proposed amendments to IAS 28 on the fair value option for investments in associates and joint ventures, following the publication of the exposure draft in February 2026.