Mazars Thailand Technical Update - July 2020
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Mazars Thailand Technical Update - July 2020
Mazars Thailand’s Technical Update - July 2020 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, Accounting, IFRS, IFRS IC, BOI, Medical sector, TFRS, NPAEs, IOSCO, COVID-19
31 August 2020
Tax
- Additional deduction of interest and wage expenses
Legal
- New BOI incentives to boost investments in the medical sector
Accounting
- TFRS Exposure Draft Released
- Revaluation model for property, plant, and equipment, as well as investment property for non-publicly accountable entities
IFRS
- Amendments to IFRS 17 and IFRS 4 published
- IFRS IC publishes agenda decision on player transfer payments
- IFRS IC publishes agenda decision on sale-and-leaseback transactions with variable payments
- IFRS IC publishes agenda decision on accounting for deferred tax related to an investment in a subsidiary
- IOSCO encourages issuer’s fair disclosure about COVID-19 related impacts
