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.
IFRS IC agenda decision on guarantees issued on obligations of other entities
At its April 2025 meeting, the IASB endorsed a further Interpretations Committee decision, on the accounting treatment of guarantees issued by an entity to cover the obligations of a joint venture.
IFRS IC agenda decision on the recognition of revenue from tuition fees
At its April 2025 meeting, the IASB endorsed the IFRS Interpretations Committee decision, finalised in March 2025, on accounting for revenue from tuition fees
Publication by the IFRS Foundation of new translations of the IFRS Sustainability Disclosures Standards
New translations of the IFRS Sustainability Disclosure Standards, and educational and supporting materials have been published by the IFRS Foundation on 25 March 2025
Appointments to IFRS Advisory Council
On 12 March 2025, the Trustees of the IFRS Foundation announced the appointment of Tina Aggerholm and Qiyun Lin to the IFRS Advisory Council, which provides strategic support and advice to the Trustees and IASB/ISSB Board members.
Post-implementation Review of IFRS 16 – preparing for the RFI
At its March 2025 meeting, the IASB discussed the Post-implementation Review (PIR) of IFRS 16.