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 9 – Hedge Accounting begins
27 April 2026
At its February 2026 meeting, the IASB examined the objectives, activities and timeline for the preparatory phase of the PiR of IFRS 9 – Hedge Accounting. It has not yet reached any decisions
IFRS 18: IASB confirms update to six agenda decisions
17 March 2026
In light of the upcoming implementation of IFRS 18, the IFRS Interpretations Committee (IFRS IC) proposed replacing references to IAS 1 with references to IFRS 18 in nine of its agenda decisions.
IPTF publishes document for discussion on hyperinflationary economies
17 March 2026
During January 2026, the International Practices Task Force (IPTF) at the Centre for Audit Quality’s SEC Regulations Committee updated its working document listing countries that are considered to have hyperinflationary economies.
Appointments to the IFRS Advisory Council
17 March 2026
On 14 January 2026, the Trustees of the IFRS Foundation announced the appointment and reappointment of IFRS Advisory Council members.
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