Mazars in Thailand technical update - June 2023
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Mazars in Thailand technical update - June 2023
Mazars in Thailand’s Technical Update - June 2023 contains a number of interesting articles on Accounting, Tax, Legal, IFRS and Sustainability that will be important to your business.
Keywords: Mazars, Thailand, Accounting, Tax, Legal, IFRS, Sustainability, IASB, ISSB, VAT
30 June 2023
Tax
- Extension of tax deduction for investing in an electronic tax system
Legal
- Recent Department of Business Development rulings on aspects of the Foreign Business Act
Accounting
- Preparing financial statements for liquidation purposes
IFRS
- Final amendments to IAS 7 and IFRS 7 on supplier finance arrangements
- Redeliberations continue on Goodwill and Impairment project
- Eighth compilation of IFRS IC agenda decisions
- Redeliberations continue on Primary Financial Statements project
- FICE project: ongoing discussions of proposed amendments to IAS 32 and IFRS 7
Sustainability
- Guide to the impact of the CSRD on non-EU groups and their EU subsidiaries
- ISSB: publication of an exposure draft to enhance the international applicability of SASB standards
- ISSB: call for feedback on the Board’s future work plan
