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.
Post-implementation review of IFRS 16: first IASB redeliberations
20 May 2026
At its March 2026 meeting, the International Accounting Standards Board (IASB) began to consider how to respond to the stakeholder feedback received as part of the post-implementation review (PiR) of IFRS 16 – Leases.
Appointment and reappointment of Trustees at the IFRS Foundation
20 May 2026
On 2 March 2026, the IFRS Foundation announced the appointment of Rudolf Bless as a Vice-Chair of the Trustees of the IFRS Foundation, along with the renewal, for a further three-year term, of the terms of office of the following Trustees: Koushik Chatterjee, Steven Maijoor and Isabel de Saint Malo.
Amortised Cost Measurement project
27 April 2026
At its February 2026 meeting, the IASB discussed the concept of modification of financial instruments (assets or liabilities), as part of the Amortised Cost Measurement project that began in 2024
Targeted improvements to IAS 37
27 April 2026
Readers will remember that, in November 2024, the IASB published an exposure draft proposing targeted improvements to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
IAS 28 exposure draft: clarifying eligibility for the fair value option
27 April 2026
In February 2026, the International Accounting Standards Board (IASB) published an exposure draft proposing narrow-scope amendments to IAS 28 – Investments in Associates and Joint Ventures. It aims to clarify which entities are eligible to use the fair value option for these investments