Mazars Thailand Technical Update - July 2019

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, Accounting, IFRS, Audit, Stamp Duty, Corporate Income Tax Returns, DBD, Data Warehouse, TFRS 15, IFRS 17, IFRS 16, Cryptocurrencies

02 August 2019


  • Payment of Stamp Duty for Electronic Instruments
  • Reminder About Filing Half-Year Corporate Income Tax Returns


  • Updated DBD Data Warehouse
  • Criteria for Defining ‘Related Legal Entity’

Thai Accounting

  • TFRS 15 – Revenue from contracts with customers


  • Publication of exposure draft on IFRS 17 amendments
  • Subsurface rights and IFRS 16
  • Effect of a potential contribution discount on the classification of a post-employment benefit
  • Accounting for costs to fulfill a contract using a method for measuring progress based on outputs
  • How are IFRS standards applied to holdings of cryptocurrencies?