Mazars in Thailand technical update - December 2020

Mazars in Thailand’s Technical Update 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, New Year, Smart Visa, Digital Nomads, IASB, Lease

11 January 2021

Tax

  • New Year’s events for employees

Legal

  • New Smart Visa for Digital Nomads

Accounting

  • Changes in the useful lives of fixed assets

IFRS

  • End of year reflection
  • Lease liability in a sale and leaseback: IASB publishes Exposure Draft
  • Discussion Paper on business combinations under common control
  • IASB adds Post-implementation Review of part of IFRS 9 to its work plan
  • Andreas Barckow appointed as IASB Chairman

Document

Mazars in Thailand technical update - December 2020
Mazars in Thailand technical update - December 2020