The Sub-committee of Studying and Monitoring of the International Financial Reporting Standards, the Federation of Accounting Professions will prepare the comment letter for the Discussion paper or Exposure Draft. All comment letters have to be approved by the Thai Accounting Standards – Setting Committee and submitted to International Accounting Standards Board (“IASB”). Please see list of comment letter as follows;
| Year 2015 | |
| IAS 1 Classification of liabilities | (See comment letter) |
| IAS 7 Disclosure Initiative | (See comment letter) |
| IFRS 2 Clarifications of Classification and Measurement of Share-based Payment Transactions | (See comment letter) |
| IFRS 15 Effective Date of IFRS 15 | (See comment letter) |
| Conceptual Framework for Financial Reporting | (See comment letter) |
| IFRS 10 and IAS 28 Effective Date of Amendments | (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 | (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 | (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 | (See comment letter) |
| Year 2016 | |
| IFRS 9 and IFRS 4 : Financial Instruments with Insurance Contracts | (See comment letter) |
| Annual Improvements to IFRSs 2014–2016 Cycle | (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) |
| Year 2017 | |
| IFRS 9 : Prepayment Features with Negative Compensation | (See comment letter) |
| IFRS 8 and IAS 34: Improvements to IFRS 8 Operating Segments | (See comment letter) |
| Post-implementation Review - IFRS 13 Fair Value Measurement | (See comment letter) |
| Disclosure Initiative - Principles of Disclosure | (See comment letter) |
| IAS 16 : Property, Plant and Equipment—Proceeds before Intended Use | (See comment letter) |
| Year 2018 | |
| IAS 8 : Accounting Polices and Accounting Estimates | (See comment letter) |
| IAS 1 and IAS 8 : Definition of Material | (See comment letter) |
For more detail of the published Discussion paper or Exposure Draft by International Accounting Standards Board (“IASB”) which is open for comment, please click for more detail as link. (See Open for comment documents)
