Mazars in Thailand technical update - April 2024
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Mazars in Thailand technical update - April 2024
Mazars in Thailand’s Technical Update - April 2024 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.
Tax
- Recent public tax ruling on new merger scheme
Legal
- Employer of Record arrangements under Thai Labour Law
Accounting
- TFAC updates Interpretive Guides: Focus on Interim Financial Reporting and Non-current Assets Held for Sale and Discontinued Operations
IFRS
- IASB redeliberates on the Post-implementation Review of IFRS 9, Phase 2 – Impairment
- Business Combinations – Disclosures, Goodwill and Impairment project: IASB publishes exposure draft
- Proposed amendments to IAS 32, IFRS 7 and IAS 1 (FICE project)
- Renewable Power Purchase Agreements (PPAs and VPPAs): what we can expect from the future exposure draft
Sustainability
- Jurisdictional sustainability disclosure consultations update
- ISSB March 2024 meeting
Want to know more?