| Project เรื่อง |
วันหมดเขตเปิดรับฟังความคิดเห็น |
ความคิดเห็นจากผู้มีส่วนได้เสีย |
จดหมายที่นำส่ง |
| ปี 2567 (2024) |
| Targeted Improvements (Proposed amendments to IAS 37) |
12 Mar 2025 |
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| Equity Method of Accounting IAS 28 Investments in Associates and Joint Ventures (revised 202x) |
20 Jan 2025 |
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| Climate-related and Other Uncertainties in the Financial Statements (Proposed illustrative examples) |
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(See comment letter) |
| Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures |
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(See comment letter) |
| Translation to a Hyperinflationary Presentation Currency (Proposed amendments to IAS 21) |
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(See comment letter) |
| 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 |
|
|
(See comment letter) |
| ปี 2563 (2020) |
| IFRS 3 Business Combinations—Disclosures, Goodwill and Impairment |
|
|
(See comment letter) |
| IAS 1 General Presentation and Disclosures |
|
|
(See comment letter) |
| Interest Rate Benchmark Reform—Phase 2 |
|
|
(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 |
|
|
(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 |
|
|
(See comment letter) |
| IFRS 3 : Reference to the Conceptual Framework |
|
|
(See comment letter) |
| Annual Improvements IFRS Standards 2018-2020 |
|
|
(See comment letter) |
| IFRS 9 and IAS 39 : Interest Rate Benchmark Reform |
|
|
(See comment letter) |
| IAS 37 : Onerous Contracts — Cost of Fulfilling a Contract |
|
|
(See comment letter) |
| Financial Instruments with Characteristics of Equity |
|
|
(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 |
|
|
(See comment letter) |
| IFRS Practice Statement 1 Management Commentary |
|
|
(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 |
|
|
(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 |
|
|
(See comment letter) |
| Trustees’ Review of Structure and Effectiveness : ProposedAmendments |
|
|
(See comment letter) |
| IFRS 3 and IFRS 11 : Definition of a Business and Accounting for Previously Held Interests |
|
|
(See comment letter) |
| ปี 2558 (2015) |
| IAS 1 Classification of liabilities |
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(See comment letter) |
| IAS 7 Disclosure Initiative |
|
|
(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 |
|
|
(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 |
|
|
(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 |
|
|
(See comment letter) |
| IAS 21: Foreign Currency Transactions and Advance Consideration |
|
|
(See comment letter) |
| Financial Statements : Practice Statement : Application of Materiality |
|
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(See comment letter) |
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