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.

Podcast of IASB decisions taken at October Board meeting

On 31 October, the IASB published a 19 minute podcast on the decisions taken at its October Board meeting.

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IBOR reform: IASB updates IFRS Taxonomy

On 14 October 2019, the IASB published a proposed update to the IFRS Taxonomy to reflect the publication of Interest Rate Benchmark Reform: Amendments to IFRS 9, IAS 39 and IFRS 7.

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IBOR reform – Phase 2

On 26 September 2019, the IASB concluded Phase 1 of the project by publishing amendments to IFRS 9, IAS 39 and IFRS 7, and has now commenced work on Phase 2.

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Compilation of IFRS IC agenda decisions published

On 18 October 2019, the IFRS Foundation published a compilation of the agenda decisions published by the IFRS Interpretations Committee between January and September 2019. The decisions are organised by standard.

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Presentation of uncertain tax positions

The IFRS IC has published its definitive agenda decision on the classification and presentation of assets/liabilities arising from uncertain tax positions recognised by applying IFRIC 23, in the September issue of IFRIC Update.

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