Forvis Mazars in Thailand technical update - January 2026
4 February 2026
Forvis Mazars in Thailand’s Technical Update - January 2026 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.
Tax
- Brighter savings, greener living: Thailand advances tax incentives to promote household power generation and renewable energy use
- Thailand moves forward with Pillar Two: cabinet approves draft secondary legislations for Top-up Tax implementation
- The Side-by-Side System explained: How Thailand could benefit and what comes next
Legal
- Thailand’s DBD cracks down on nominees and “mule” accounts with strict new registration rules
Accounting
- Accounting for employee layoffs
- TFRS 2027–2028: A Roadmap to the future of Thai financial reporting
IFRS
- IAS 28: future amendments to the Fair Value Option
- IFRS Foundation appoints new Trustees
- IASB publishes an exposure draft on accounting for dynamic interest rate risk management activities
