IFRS Section - Doing Business

InsightsDoing Business in Thailand

IFRS

You will find here a series of summaries providing an overview of useful IFRS regulations, processes and IFRS issues for Doing Business in Thailand.

IASB deliberations on draft amendments to IFRS 9 and IFRS 7

At its meeting on 23 January 2024, following its first deliberations, the IASB continued its analysis of the feedbacks received to the Exposure Draft on Amendments to IFRS 9 and IFRS 7 on the classification and Measurement of financial instruments.

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IFRS and Sustainability update

In January 2024, sustainability reporting has again dominated the news, with the provisional agreement from the European Parliament to delay Commission adoption of the next sets of ESRS (namely sector-specific ESRS and ESRS for non-EU groups) by two years, i.e. by 30 June 2026 instead of 30 June 2024 as initially indicated in the Corporate Sustainability Reporting Directive.

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IFRS Foundation announces that Emmanuel Faber will serve another term as ISSB Chair

On 4 December 2023, at COP28, the Trustees of the IFRS Foundation announced the early reappointment of Emmanuel Faber as Chair of the International Sustainability Standards Board (ISSB).

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IPTF publishes document for discussion on hyperinflationary economies

On 22 December 2023 – a little later than usual – the International Practices Task Force (IPTF) of the Center for Audit Quality (CAQ) SEC Regulations Committee updated its document for discussion identifying countries that are considered to have hyperinflationary economies.

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Power Purchase Agreements: upcoming amendments to IFRS 9

At its December 2023 meeting, the IASB confirmed that it would be undertaking a project to amend IFRS 9 – Financial Instruments, to clarify the accounting treatment of Power Purchase Agreements (PPAs).

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