Mazars in Thailand technical update – March 2023

Mazars in Thailand’s Technical Update - March 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,VAT

31 March 2023

Tax

  • Extension of withholding tax reduction to promote e-withholding tax system

Legal

  • Labour Protection Act Amended to Recognize Remote Work and Employee’s Right to Refuse Communication

Accounting

  • Change of Accounting Framework

IFRS

  • IASB Update – February 2023
  • Preparations for PIR of IFRS 9 – Phase 2 – Impairment
  • Proposed amendments to IAS 7 and IFRS 7 on Supplier Finance Arrangements
  • Goodwill and Impairment project: disclosures on strategically important business combinations 

Sustainability

  • ISSB concludes discussions on draft IFRS Sustainability Disclosure Standards

Document

Technical-update-March-2023.pdf
Technical-update-March-2023.pdf