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 project on cash flow statements: new approaches
29 October 2025
After drawing up an initial list of topics to explore in September 2024, the IASB met last May to clarify which topics would be included in its project plan
IFRS 18: IFRS IC proposes to update 10 agenda
29 October 2025
With the upcoming implementation of IFRS 18, the IFRS Interpretations Committee (IFRS IC) has proposed to replace references to IAS 1 in nine agenda decisions with references to IFRS 18, the new standard for the presentation of financial statements
IPTF publishes document for discussion on hyperinflationary economies
29 October 2025
During July 2025, the International Practices Task Force (IPTF) at the Center for Audit Quality’s SEC Regulations Committee updated its working document listing countries that are considered to have hyperinflationary economies
Publication of near-final examples of climate-related uncertainties in the financial statements
29 October 2025
In late July 2025, the IFRS Foundation published a near-final draft of its illustrative examples showing how to improve the presentation of uncertainties (in particular where climate-related) in the financial statements
Publication of the Request for Information (RFI) on IFRS 16
22 August 2025
As part of its post-implementation review of IFR 16 – Leases, the International Accounting Standards Board (IASB) published a Request for Information (RFI) from stakeholders in mid-June 2025. The comment period is open until 15 October 2025.