Forvis Mazars in Thailand technical update - March 2026

Forvis Mazars in Thailand’s Technical Update - March 2026 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.

Tax

  • Hosting employee training seminars in Thailand: How can companies claim additional tax deduction?
  • New energy tax measures now enacted: Bigger savings for greener homes

Legal

  • Relocation of establishment under the Labour Protection Act – Legal requirements and employee rights

Accounting

  • Revenue recognition for multiple-element arrangements under TFRS for NPAEs

IFRS

  • IAS 28 exposure draft: clarifying eligibility for the fair value option
  • Targeted improvements to IAS 37
  • Amortised Cost Measurement project
  • Post-Implementation Review of IFRS 9 – Hedge Accounting begins

Sustainability

  • ISSB’s project on enhancing the SASB standards: update following the recent exposure draft public consultation
  • ISSB’s standards jurisdictional update
  • Publication of two Forvis Mazars’ guides on the revised CSRD

Document

Technical update - March 2026

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Director - Legal Practice WP&VISA Chalermpon Tanopajai
Chalermpon Tanopajai Director - Legal Practice WP&VISA - Bangkok

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