Mazars Thailand Technical Update – November 2017
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Mazars Thailand Technical Update – November 2017
Mazars Thailand’s Technical Update – November 2017 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, IFRS, IASB, IFRS 9, Gold bars, IAS 28, EEC
12 December 2017
Tax
- Tax reduction and exemption for the sale of gold bars
- Year-end tax deduction of up to 15,000 baht for purchases
Legal
- BOI investment incentives for the EEC expanded
IFRS
- The IASB publishes the final text of the IFRS 9 amendment on symmetric prepayment options
- The IASB confirms its position on debt modifications under IFRS 9
- The IASB publishes an amendment to IAS 28 on the measurement of long-term interests in associates and joint ventures
- The IASB publishes a case study report on improving disclosures
