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.
Bertrand Perrin reappointed to IASB
17 December 2025
On 10 October 2025, the Trustees of the IFRS Foundation announced the reappointment of Bertrand Perrin as a member of the IASB
Application of IFRS 18: presentation of non-income taxes
17 December 2025
At its October 2025 meeting, the IASB looked at an application issue relating to IFRS 18 – Presentation and Disclosure in Financial Statements (which is mandatory for financial periods commencing on or after 1 January 2027)
Equity method part 2
17 December 2025
At its October 2025 meeting, the International Accounting Standards Board (IASB) continued its redeliberations on the exposure draft on the equity method of accounting under IAS 28 – Investments in Associates and Joint Ventures
Amortised Cost Measurement
2 December 2025
At its September 2025 meeting, the IASB continued its deliberations of issues arising in the Amortised Cost Measurement project
IFRS IC consultation on the classification of foreign exchange differences from intragroup loans and borrowings under IFRS 18
2 December 2025
Paragraph B65 of IFRS 18, effective from 1 January 2027, states that foreign exchange differences must be included in the same category (operating, investment or financing) as the income and expenses from the items that gave rise to these differences