Mazars in Thailand technical update – July 2021

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, VAT, COVID-19 vaccination, BOI, IASB, IFRS 17, IAS 2, IAS 10, IAS 1, IAS 7, IFRS 7

5 August 2021

Tax

  • Guidelines on VAT imposed on e-services

Legal

  • Should sick leave or business leave be taken for receiving the COVID-19 vaccination?
  • BOI measures for attracting investment in electronic and innovative industries, R&D, and human resources

Accounting

  • What is a contingent asset?

IFRS

  • IASB update – July 2021
  • Primary Financial Statements project: IASB reaches decision on management performance measures
  • Proposed narrow-scope amendment to IFRS 17 on applying a classification overlay
  • Supplier Finance Arrangements: proposed narrow-scope amendments to IAS 7 and IFRS 7
  • Classification of Debt with Covenants as Current or Non-current: proposed narrow-scope amendment to IAS 1
  • IFRS IC agenda decision on Costs Necessary to Sell Inventories (IAS 2)
  • IFRS IC agenda decision on going concern (IAS 10)

Document

Mazars in Thailand technical update - July 2021
Mazars in Thailand technical update - July 2021