Mazars Thailand Technical Update - May 2020
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Mazars Thailand Technical Update - May 2020
Mazars Thailand’s Technical Update - May 2020 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Legal, Accounting, IFRS, VAT, DBD, BOI, PDPA, REIT, Property Funds, Infrastructure Funds, COVID-19, IASB, IFRS 16, IFRS IC
29 May 2020
Legal
- VAT registration through the Department of Business Development
- BOI measures to enhance investments in large-scale projects
- Provisions of the Personal Data Protection Act deferred
Accounting
- Classification of trust units of a Real Estate Investment Trusts (REIT), Property Funds, and Infrastructure Funds in Thailand
IFRS
- Impact of the COVID-19 pandemic on IASB work plan
- Narrow-scope amendments to IFRS 16 to take account of COVID-19
- IFRS IC clarifies the treatment of training costs incurred to fulfil a contract with a customer
- Discussion paper on goodwill and impairment
- IFRS taxonomy
