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.
IAS 28: future amendments to the Fair Value Option
11 February 2026
At its December 2025 meeting, the IASB considered proposals to clarify the scope of the fair value option set out in paragraph 18 of IAS 28 Investments in Associates and Joint Ventures
IASB publishes an exposure draft on accounting for dynamic interest rate risk management activities
11 February 2026
The exposure draft Risk Mitigation Accounting – Proposed Amendments to IFRS 9 and IFRS 7, published by the IASB in early December 2025, proposes to introduce a new accounting approach to reflect dynamic interest rate risk management activities in the financial statements
IFRS Foundation appoints new Trustees
11 February 2026
On 17 December 2025, the IFRS Foundation announced the appointment of two new Trustees: Joong-Kyung Choi and Yaprak Baltacioglu, who succeed Sukjoon Lee and Maria Theofilaktidis respectively
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
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