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
2 December 2025
At its September 2025 meeting, the IASB continued its discussions on the Exposure Draft Financial Instruments with Characteristics of Equity (FICE) and reached a number of tentative decisions concerning
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
Amendments to IFRS 19
29 October 2025
In late August 2025, the International Accounting Standards Board (IASB) published amendments to IFRS 19 – Subsidiaries without public reporting obligations, which include reliefs from the disclosure requirements arising from the texts published between 28 February 2021 and 1 May 2024
IASB project on cash flow statements: new approaches
29 October 2025
After drawing up an initial list of topics to explore in September 2024, the IASB met last May to clarify which topics would be included in its project plan