Forvis Mazars in Thailand technical update - March 2026
3 April 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
