Project เรื่อง |
วันหมดเขตเปิดรับฟังความคิดเห็น |
ความคิดเห็นจากผู้มีส่วนได้เสีย |
จดหมายที่นำส่ง |
ปี 2567 (2024) |
Climate-related and Other Uncertainties in the Financial Statements (Proposed illustrative examples) |
28 พ.ย. 2567 |
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Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures |
27 พ.ย. 2567 |
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Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21) |
22 พ.ย. 2567 |
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Contracts for Renewable Electricity (Proposed amendments to IFRS 9 and IFRS 7) |
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(See comment letter) |
Business Combinations—Disclosures, Goodwill and Impairment |
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(See comment letter) |
Financial Instruments with Characteristics of Equity (Proposed amendments to IAS 32, IFRS 7 and IAS 1)+Snapshot |
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(See comment letter) |
ปี 2566 (2023) |
Annual Improvements -Volume 11 |
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(See comment letter) |
Amendments to the Classification and Measurements of Financial Instruments (Proposed amendments to IFRS 9 and IFRS 7) |
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(See comment letter) |
IAS 12 Tax Reform – Pillar Two Model Rules |
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(See comment letter) |
ปี 2565 (2022) |
IAS 7, IFRS 7: Supplier Finance Arrangements |
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(See comment letter) |
IAS 1: Non-current Liabilities with Covenants |
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(See comment letter) |
Request for Information: Post-implementation Review IFRS 9 Financial Instruments Classification and Measurement |
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(See comment letter) |
Subsidiaries without Public Accountability Disclosures |
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(See comment letter) |
IFRS 13, IAS 19 Disclosure Requirements in IFRS Standards—A Pilot Approach |
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(See comment letter) |
ปี 2564 (2021) |
Initial Application of IFRS 17 and IFRS 9—Comparative Information |
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(See comment letter) |
IFRS Taxonomy 2021 Disclosure of Accounting Policies and Definition of Accounting Estimates |
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(See comment letter) |
IAS21: lack of exchangeability |
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(See comment letter) |
IFRS 3: Business Combinations under Common Control |
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(See comment letter) |
Post-implementation Review: IFRS 10 IFRS 11 IFRS 12 |
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(See comment letter) |
IFRS 16: Lease Liability in a Sale and Leaseback |
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(See comment letter) |
IFRS 16 Covid-19-Related rent concessions beyond 30 June 2021 |
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(See comment letter) |
ปี 2563 (2020) |
IFRS 3 Business Combinations—Disclosures, Goodwill and Impairment |
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(See comment letter) |
IAS 1 General Presentation and Disclosures |
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(See comment letter) |
Interest Rate Benchmark Reform—Phase 2 |
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(See comment letter) |
IAS 1 Classification of Liabilities as Current or Non-current—Deferral of Effective Date |
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(See comment letter) |
IFRS 16 Covid 19 related rent concessions |
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(See comment letter) |
ปี 2562 (2019) |
IAS 1 Disclosure of Accounting Policies and IFRS Practice Statement 2 |
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(See comment letter) |
IAS 12 : deferred tax related to assets and liabilities |
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(See comment letter) |
IFRS 17 : Amendments to IFRS 17 |
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(See comment letter) |
IFRS 3 : Reference to the Conceptual Framework |
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(See comment letter) |
Annual Improvements IFRS Standards 2018-2020 |
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(See comment letter) |
IFRS 9 and IAS 39 : Interest Rate Benchmark Reform |
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(See comment letter) |
IAS 37 : Onerous Contracts — Cost of Fulfilling a Contract |
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(See comment letter) |
Financial Instruments with Characteristics of Equity |
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(See comment letter) |
ปี 2561 (2018) |
IAS 8 : Accounting Polices and Accounting Estimates |
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(See comment letter) |
IAS 1 and IAS 8 : Definition of Material |
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(See comment letter) |
IAS 8 : Accounting Policy Changes |
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(See comment letter) |
IFRS Practice Statement 1 Management Commentary |
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(See comment letter) |
ปี 2560 (2017) |
IFRS 9 : Prepayment Features with Negative Compensation |
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(See comment letter) |
IFRS 8 and IAS 34: Improvements to IFRS 8 Operating Segments |
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(See comment letter) |
Post-implementation Review - IFRS 13 Fair Value Measurement |
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(See comment letter) |
Disclosure Initiative - Principles of Disclosure |
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(See comment letter) |
IAS 16 : Property, Plant and Equipment—Proceeds before Intended Use |
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(See comment letter) |
ปี 2559 (2016) |
IFRS 9 and IFRS 4 : Financial Instruments with Insurance Contracts |
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(See comment letter) |
Annual Improvements to IFRSs 2014–2016 Cycle |
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(See comment letter) |
IAS 40 : Transfers of Investment Property Proposed amendment |
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(See comment letter) |
Trustees’ Review of Structure and Effectiveness : ProposedAmendments |
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(See comment letter) |
IFRS 3 and IFRS 11 : Definition of a Business and Accounting for Previously Held Interests |
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(See comment letter) |
ปี 2558 (2015) |
IAS 1 Classification of liabilities |
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(See comment letter) |
IAS 7 Disclosure Initiative |
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(See comment letter) |
IFRS 2 Clarifications of Classification and Measurement of Share-based Payment Transactions |
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(See comment letter) |
IFRS 15 Effective Date of IFRS 15 |
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(See comment letter) |
Conceptual Framework for Financial Reporting |
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(See comment letter) |
IFRS 10 and IAS 28 Effective Date of Amendments |
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(See comment letter) |
IAS 19 and IFRIC14 : Employee Benefits: Remeasurement at a plan amendment, curtailment or settlement |
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(See comment letter) |
IFRS 15 Clarifications to IFRS 15 |
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(See comment letter) |
Trustees’ Review of Structure and Effectiveness : Issues for the Review |
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(See comment letter) |
Conceptual Framework : IFRS 2, IFRS 3, IFRS 4, IFRS 6, IAS 1, IAS 8, IAS 34, SIC-27 and SIC-32 |
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(See comment letter) |
IAS 12 : Uncertainty over Income Tax Treatments |
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(See comment letter) |
IAS 21: Foreign Currency Transactions and Advance Consideration |
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(See comment letter) |
Financial Statements : Practice Statement : Application of Materiality |
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(See comment letter) |