Mazars in Thailand technical update - July 2023

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

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

31 July 2023


  • New measures for companies impacted by the global minimum tax announced by the Board of Investment of Thailand (“BOI”)


  • Additional BOI conditions for majority foreign-owned entities to own land


  • IFRS 15 PiR: IASB publishes Request for Information
  • IASB plans to bring IAS 28 rules on contingent consideration into line with IFRS 3
  • Redeliberations continue on Primary Financial Statements project
  • IAS 29 – Financial Reporting in Hyperinflationary Economies and IAS 12 – Income Taxes


  • ISSB: publication of first IFRS Sustainability Disclosure Standards


Technical update July 2023
Technical update July 2023