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.
FICE project – IASB tentative decisions on disclosures
22 August 2025
At its June 2025 meeting, the IASB took several tentative decisions concerning
Appointments to the IFRS Interpretations Committee
22 August 2025
On 30 June 2025, the IFRS Foundation announced the appointment of Gary Berchowitz, Claire Dusser and Usman Hamid as new members of the IFRS Interpretations Committee (IFRS IC) for a three-year term starting on 1 July 2025
Publication of the Request for Information (RFI) on IFRS 16
22 August 2025
As part of its post-implementation review of IFR 16 – Leases, the International Accounting Standards Board (IASB) published a Request for Information (RFI) from stakeholders in mid-June 2025. The comment period is open until 15 October 2025.
Educational material on going concern requirements and disclosures
22 July 2025
On 13 May 2025, the IFRS Foundation published an updated version of its educational material “Going concern – A focus on disclosure”, which was originally published in January 2021.
12th compilation of IFRS IC agenda decisions published
22 July 2025
The 12th Compilation of Agenda Decisions taken by the IFRS IC between November 2024 and April 2025 has been published.