Mazars Thailand Technical Update – April 2018

Mazars 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, IFRS, Personal Income Tax, Tourism, IAS 8, IAS 37, IFRS 15

11 May 2018


  • Personal income tax exemption for payments for domestic tours in second-tier tourism provinces


  • Amendment of registration fees


  • Proposed amendments to IAS 8
  • The new Conceptual Framework is here!
  • Costs considered in assessing whether a contract is onerous (IAS 37)
  • The IFRS Interpretations Committee publishes three important decisions on IFRS 15