Mazars in Thailand technical update - October 2023

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


  • Q&A published on foreign-sourced income


  • Non-current Assets Held for Sale – Current practice for NPAEs


  • IASB amends IFRS for SMEs standard in line with international tax reform
  • IASB publishes exposure draft on volume 11 of Improvements to IFRSs
  • Discussion on the equity method
  • New steer for IASB project on climate-related risks in the financial statements


  • ISSB announces membership of Transition Implementation Group
  • TNFD publishes recommendations on management of nature-related risks and associated disclosures


  • Guidelines on the conditions for applying for BOI investment incentives for developing software, a digital platform, or digital content



Technical Update - October 2023
Technical Update - October 2023