Mazars in Thailand technical update – January 2022
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Mazars in Thailand technical update – January 2022
Mazars in Thailand’s Technical Update – January 2022 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, SMEs,CbCR,Corporate income tax, Unfair dismissal, IAS 19, IASB, IAS 1, ISSB, IFRS IC, IFRS 17, IFRS 9
3 February 2022
Tax
- Extension of filing deadline for country-by-country report
- Additional tax deduction for SMEs to acquire a computer program
- Corporate income tax exemption for benefits derived from government projects
- Reduction of transfer and mortgage fees for residential property
Legal
- Unfair dismissal and restructuring
Accounting
- Attributing a benefit to periods of employment (IAS 19: Employee benefits)
IFRS
- Redeliberations continue on Primary Financial Statements project
- IASB publishes Exposure Draft of amendments to disclosures on supplier finance arrangements
- Classification of liabilities with covenants: proposed narrow-scope amendment to IAS 1
- IFRS Foundation appoints two new Trustees
- IFRS Foundation launches ISSB
- ISSB Chair appointed
- IASB publishes amendment to IFRS 17 to provide insurers with IFRS 9 transition option
- Economic benefits from use of a windfarm: IFRS IC agenda decision
