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.
Effect of shareholder decision-making rights on classification
2 December 2025
The IASB tentatively decided to retain the multi-factor approach for assessing whether shareholder decisions are considered entity decisions and emphasized that entities must apply judgment, as no single factor is conclusive
Statement of cash flows
2 December 2025
Following on from previous discussions, the IASB, during its September 2025 meeting, considered how to improve the disaggregation of cash flow information in the financial statements
Amortised Cost Measurement
2 December 2025
At its September 2025 meeting, the IASB continued its deliberations of issues arising in the Amortised Cost Measurement project
IFRS IC consultation on the classification of foreign exchange differences from intragroup loans and borrowings under IFRS 18
2 December 2025
Paragraph B65 of IFRS 18, effective from 1 January 2027, states that foreign exchange differences must be included in the same category (operating, investment or financing) as the income and expenses from the items that gave rise to these differences
Targeted improvement to IAS 37
2 December 2025
Readers will recall that in November 2024, the International Accounting Standards Board (IASB) published an exposure draft setting out a number of targeted improvements to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets