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.
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.
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
FICE project – IASB tentative decisions on disclosures
22 August 2025
At its June 2025 meeting, the IASB took several tentative decisions concerning
Revised edition of the IASB Practice Statement on management commentary
22 August 2025
In June 2025, the IASB published a revised edition of its Practice Statement on management commentary. This supports improvements to and greater global alignment in management commentary and narrative reports accompanying the financial statements.
Post-implementation review of IFRS 16 – RFI to be published imminently
22 July 2025
In May 2025 the International Accounting Standards Board (IASB) approved the publication for public comment of the Request for Information (RFI) on the Post-implementation Review of IFRS 16.