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 Update – February 2023
At its monthly meeting in February 2023, the IASB continued its discussions on the Financial Instruments with Characteristics of Equity project (FICE) and reached a number of tentative decisions, which we discuss in detail in this issue.
OECD Pillar Two: IASB publishes proposed amendments to IAS 12
In January 2023 the IASB published an exposure draft to amend IAS 12
Redeliberations continue on Primary Financial Statements project
At its January 2023 meeting, the International Accounting Standards Board (IASB) discussed the feedback from roundtable meetings held between September and November 2022 to gather stakeholder opinions on a number of tentative decisions.
Appointment or re-appointment of IFRS Foundation Trustees
On 21 December 2022, the IFRS Foundation announced the appointment or re-appointment of several Trustees.
Appointment of Linda Mezon-Hutter as IASB Vice-Chair
On 19 December 2022, the IFRS Foundation’s trustees appointed Linda Mezon-Hutter as Vice-Chair of the IASB with effect from 1 January 2023.