Mazars in Thailand technical update - April 2023

Mazars in Thailand’s Technical Update - April 2023 contains a number of interesting articles on Accounting, Tax, Legal, IFRS and Sustainability that will be important to your business.

Keywords: Mazars, Thailand, Accounting, Tax, Legal, IFRS, Sustainability, IASB, ISSB

2 May 2023

Tax

  • Thailand to start the automatic exchange of information this year
  • Reduction in tax on land and buildings

Accounting

  • Amortization of goodwill arising from an acquisition

IFRS

  • Redeliberations on the Primary Financial Statements project
  • Exposure Draft of proposed amendments to IFRS 9 and IFRS 7 on the classification and measurement of financial instruments
  • Redeliberations continue on Goodwill and Impairment project
  • IASB discussions of the Equity Method project
  • Project on Climate-related Risks in the Financial Statements
  • Conclusion of the Targeted Standards-level Review of Disclosures
  • Publication of the IFRS Accounting Taxonomy 2023

Sustainability

  • ISSB publishes summary of the IFRS Sustainability Symposium
  • ISSB’s future work plan: potential project on integrated reporting
  • European Sustainability Reporting Standards

 

Document

Technical update April 2023
Technical update April 2023