Mazars in Thailand technical update – March 2023
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Mazars in Thailand technical update – March 2023
Mazars in Thailand’s Technical Update - March 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
31 March 2023
Tax
- Extension of withholding tax reduction to promote e-withholding tax system
Legal
- Labour Protection Act Amended to Recognize Remote Work and Employee’s Right to Refuse Communication
Accounting
- Change of Accounting Framework
IFRS
- IASB Update – February 2023
- Preparations for PIR of IFRS 9 – Phase 2 – Impairment
- Proposed amendments to IAS 7 and IFRS 7 on Supplier Finance Arrangements
- Goodwill and Impairment project: disclosures on strategically important business combinations
Sustainability
- ISSB concludes discussions on draft IFRS Sustainability Disclosure Standards
