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 16: IASB continues redeliberations
22 June 2026
At its April 2026 meeting, the IASB continued to consider stakeholder feedback received in the Post implementation Review (PiR) of IFRS 16 – Leases. It looked particularly at comments relating to the usefulness of information on lease-related cash flows.
Updated Due Process Handbook published
22 June 2026
On 30 April 2026, the IFRS Foundation Trustees published the updated Due Process Handbook, which sets out the principles and procedures that must be followed when developing, maintaining and supporting the application of the standards published by the IASB and ISSB (International Sustainability Standards Board).
Statement of Cash Flows project
22 June 2026
Following on from previous discussions, the IASB, during its April 2026 meeting, considered how to improve the consistency with which entities apply the definition of cash equivalents.
Post-implementation review of IFRS 16: first IASB redeliberations
20 May 2026
At its March 2026 meeting, the International Accounting Standards Board (IASB) began to consider how to respond to the stakeholder feedback received as part of the post-implementation review (PiR) of IFRS 16 – Leases.
Appointment and reappointment of Trustees at the IFRS Foundation
20 May 2026
On 2 March 2026, the IFRS Foundation announced the appointment of Rudolf Bless as a Vice-Chair of the Trustees of the IFRS Foundation, along with the renewal, for a further three-year term, of the terms of office of the following Trustees: Koushik Chatterjee, Steven Maijoor and Isabel de Saint Malo.