Forvis Mazars in Thailand technical update - July 2026
6 August 2026
Forvis Mazars in Thailand’s Technical Update - July 2026 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.
Tax
- Thailand updates tax penalty and surcharge relief framework
Legal
- BOI introduces quarterly project progress reporting requirement
- Extends reduced land transfer and mortgage registration fees
- Department of business development moves to a fully digital registration system
Accounting
- Climate risk in financial reporting: when business conditions change, accounting assumptions should follow
IFRS
- IAS 28: amendments to the fair value option published
- Post-implementation Review of IFRS 16: IASB continues redeliberations
- Amortised Cost Measurement project
- Appointments to IFRS Interpretations Committee
- IFRS 18: more submissions to IFRS IC
Sustainability
- ISSB continues its discussions on nature-related disclosures
