Improvements to IFRSs 2008
In May 2008, the International Accounting Standard Board (IASB) has released ‘Improvements to IFRSs’. The improvements to IFRSs comprise two parts.
Part I contains amendments that result in accounting changes and presentation, recognition or measurement purpose.
As a result of the Improvements to IFRSs 2008 released by the IASB, the following amendments will result to the difference to Thai GAAP, Vietnamese GAAP and Cambodian GAAP when those Improvements to IFRSs become effective in 2009.