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 launches IFRS 9 post-implementation review
On 30 September 2021, the International Accounting Standards Board (IASB) published a request for information as part of the post-implementation review of IFRS 9 Financial Instruments.
Discussion on hyperinflationary economies
Following a meeting on 18 May 2021, the International Practices Task Force (IPTF) of the Center for Audit Quality (CAQ), an independent body based in the United States, has recently published a new document identifying countries that are considered to have hyperinflationary economies.
PiR of IFRS 9: Board clarifies scope of next phase
The IASB met on 20 July 2021 to decide on the next steps of its Post-implementation Review (PiR) of IFRS 9.
Redeliberations on Primary Financial Statements project
At the IASB meeting in late July 2021, the Board members continued their redeliberations on some of the proposals set out in the General Presentation and Disclosures exposure draft, which was published in December 2019.
IASB work plan updated in 2021
Following the meeting of the International Accounting Standards Board (IASB) on 20 and 21 July 2021, the IASB has updated its work plan.