Jonathan Fryer Outsourcing Partner
Jonathan is an ICAEW qualified chartered accountant focused on providing business advisory and outsourcing services to owner managed businesses and international organisations operating in Thailand and Asia.
Having started his career in the UK, Jonathan joined Mazars in Thailand in 2008. He leads one of Thailand's leading Accounting and Payroll Outsourcing practices, managing a team of 60 accounting and payroll specialists.
With more than 10 years of professional experience in accounting and audit in an international environment, Jonathan has a deep knowledge in international accounting, tax and business regulations as well as business operations.
He has assisted a large number of owner managed businesses and international organisations to set-up their businesses in Thailand and provided on-going advisory services to their business operations, including designing their international / domestic operational flow, review and implementation of accounting software, internal control procedures and setting up their accounting department.
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Pages associated to Jonathan Fryer
Services
- E-tax invoices and receipts generated from Xero
- Why outsource with Mazars in Thailand?
- Why outsource?
- Global compliance
- Tax compliance
- Secondment services
- Outsourcing
- HR administration and advisory
- Global payroll software solutions
- Beyond payroll services
- Global firm, local experts
- Xero training
- VAT
- Yum!
- Mazars together with Xero accounting software
- Omise
- Draycir
- Fitness24Seven
- Omise
- Global payroll services
- Mazars 태국의 Xero 플래티넘 파트너
- Mazars in Thailand a Xero platinum partner
- Xero subscription and helpdesk
- Mazars gewinnt den Xero - Regionalpartner des Jahres in Asien
- MAZARSはXEROのアジア地域における最優秀パートナー会計会社に選定されました。
- Mazars, 올해의 Xero 지역 파트너 - 아시아 상 수상
- Thailand payroll services
- HReasily
- Socomec UPS
- Escape Hunt PLC.
- Startups and SMEs
- American luxury retailer
- American vehicle manufacturer
- Confectionery Retailer
- Royal Interpack Group
- Investing and operating businesses in Thailand
- Global online travel agency
- Taking Small Businesses Global
- Osotspa Co. Ltd.
- Temporary accounting assistance
- International
- Year-end and audit support
- Accounting
- Withholding tax
- Corporate Income Tax
- Xero Ecosystem Partners
- inControl: Global Compliance Made Easy
- HR & payroll
- Accounting & reporting
Insights
- TFRS 15 revenue from contracts with customers
- Proposed narrow-scope amendment to IFRS 17 on applying a classification overlay
- Primary Financial Statements project: IASB reaches decision on management performance measures
- Mazars payroll flash news – August 2021
- IASB update – July 2021
- What is a contingent asset?
- IASB publishes exposure draft to replace IFRS Practice Statement 1 – Management Commentary
- Redeliberations continue on Primary Financial Statements project
- IFRS IC publishes agenda decision on Attributing Benefit to Periods of Service (IAS 19)
- IASB publishes amendments to IAS 12, “Deferred Tax related to Assets and Liabilities arising from a Single Transaction”
- APAC payroll newsletter - 2021 Q2
- Revenue recognition for instalment sales
- IASB consults on its agenda to 2026
- IFRS Foundation consults on creation of International Sustainability Standards Board
- Exposure Draft on lack of exchangeability
- IFRS IC agenda decision on Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38 – Intangible Assets)
- Reductions in the Social Security Fund (SSF) contribution rates
- Amendment to TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Amendment to TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Mazars in Thailand technical update – May 2021
- Mazars payroll flash news – May 2021
- Redeliberations begin on Primary Financial Statements project
- IOSCO releases statement on going concern issues in the context of the Covid-19 pandemic
- Amendment to IFRS 16 on rent concessions beyond 30 June 2021
- Recognition of a provision for liquidated damages
- IFRS Foundation makes rapid progress toward creation of international Sustainability Standards Board
- APAC payroll newsletter - 2021 Q1
- IFRS Foundation continues work on sustainability reporting standards
- Exposure Draft on Covid-19-related rent concessions beyond 30 June 2021
- Amendments to IAS 1 on disclosure of accounting policies
- Amendments to IAS 8 on accounting estimates
- Revised and Amended Thai Financial Reporting Standards (“TFRS”) and Thai Accounting Standards (“TAS”)
- Discussion Paper on Business Combinations under Common Control
- IPTF publishes document for discussion on hyperinflationary economies
- Educational material on going concern and disclosures
- Publication of an exposure draft on accounting for regulatory assets and liabilities
- Supplementary IASB meeting on COVID-19-related rent concessions
- 2021 – the year ahead
- Provident fund
- Presenting the financial statements in a currency other than Thai baht
- Mazars payroll flash news – February 2021
- Andreas Barckow appointed as IASB Chairman
- IASB adds Post-implementation Review of part of IFRS 9 to its work plan
- Lease liability in a sale and leaseback: IASB publishes Exposure Draft
- End of year reflection
- Discussion Paper on business combinations under common control
- Changes in the useful lives of fixed assets
- Personal income tax return (PND 91) - A Closer Look
- ESMA publishes recommendations for 2020 financial reporting
- Standard-setting for global sustainability and the role of the IFRS Foundation
- Tentative IFRS IC decision on a sale and leaseback transaction via the sale of equity interest in a subsidiary
- Recognition of a restructuring provision
- The European Union enters the race to standardise non-financial reporting
- Mazars payroll flash news – October 2020
- IASB publishes revised versions of Due Process Handbook and IFRS Foundation Constitution
- Exposure draft on presentation of financial statements: comment deadline coming up soon!
- IASB work plan updated
- IASB defers effective date of amendments to IAS 1 on classification of liabilities as current or non-current
- Accounting for sales with a right of return
- Recognition of other costs associated with the acquisition of property, plant, and equipment
- Mazars Payroll Flash News – September 2020
- How Mazars uses spend control and approval automation for clients in the renewable energy sector
- IOSCO encourages issuer’s fair disclosure about COVID-19 related impacts
- IFRS IC publishes agenda decision on accounting for deferred tax related to an investment in a subsidiary
- IFRS IC publishes agenda decision on sale-and-leaseback transactions with variable payments
- IFRS IC publishes agenda decision on player transfer payments
- Amendments to IFRS 17 and IFRS 4 published
- Mazars Payroll Flash News - August 2020
- Revaluation model for property, plant, and equipment, as well as investment property for non-publicly accountable entities
- Revaluation model for property, plant, and equipment, as well as investment property for Non-Publicly Accountable Entities
- Replacement for Songkran holiday on 27 July 2020
- Mazars APAC Payroll Newsletter – Quarter 2 – 2020
- Mazars Payroll Flash News – July 2020 (Part 2)
- Mazars payroll flash news – July 2020
- IFRS taxonomy
- Discussion paper on goodwill and impairment
- IFRS IC clarifies the treatment of training costs incurred to fulfil a contract with a customer
- Narrow-scope amendments to IFRS 16 to take account of COVID-19
- Impact of the COVID-19 pandemic on IASB work plan
- Classification of trust units of a Real Estate Investment Trusts (REIT), Property Funds, and Infrastructure Funds in Thailand
- What accounting impacts will the COVID-19 crisis have on 2020 financial statements of corporates? - A Closer Look
- Accounting impacts of the COVID-19 epidemic on 2020 financial statements - A Closer Look
- IFRS consolidated financial statements as at 31 December 2019 - A Closer Look
- Rent concessions as a result of COVID-19 – A Closer Look
- A Closer Look
- Mazars Payroll Flash News - June 2020
- Mazars Payroll Flash News - May 2020
- TFAC issues relief measures for entities affected by the COVID-19 pandemic
- Reductions in the Social Security Fund (SSF) contribution rates
- APAC Payroll Newsletter – COVID-19 Special
- Amendments to IAS 1 on liabilities classification
- Songkran holiday postponed
- Benefits from the Social Security Office
- Mazars Payroll Flash News - March 2020
- IFRS 16: shipping contracts and the use of a ship
- Exposure Draft of Thai Standards on Auditing 540
- Insights on payroll perspectives in Asia
- Guide to selecting and applying accounting policies
- IASB work plan
- Recognition of related-party recharges
- Mazars Payroll Newsletter – February 2020
- Tax coupons for duty and tax paid on exported goods in Thailand
- Podcast of IASB decisions taken at October Board meeting
- IBOR reform: IASB updates IFRS Taxonomy
- IBOR reform – Phase 2
- Compilation of IFRS IC agenda decisions published
- Personal Income Tax Return (PND 91) - A Closer Look
- Mazars Payroll Newsletter – December 2019
- Presentation of uncertain tax positions
- Progress report on Goodwill and Impairment project
- Determining incremental borrowing rate under IFRS 16
- Accounting for a non-refundable up-front fee
- Key points of the ED on amendments to IFRS 17
- ED published on Disclosure of Accounting Policies
- Accounting for Unpaid Share capital
- Bill-and-hold arrangement
- IFRS applied to holdings of cryptocurrencies
- IFRS 15 agenda decision on cost recognition
- Classification of a post-employment benefit
- Subsurface rights and IFRS 16
- Exposure draft on IFRS 17 amendments
- TFRS 15 – Revenue from contracts with customers
- Recognition of Investment Property
- IFRS applicable at 30 June 2019
- Draft narrow-scope amendments to IFRS 3
- Improvements to IFRSs – 2018-2020 Cycle
- IFRS 16: Disclosures - A Closer Look
- IFRS 15: Disclosures - A Closer Look
- Treatment of rental property income and expense
- Application of the ‘highly probable’ criterion
- Physical settlement of contracts
- Decision on accounting for SaaS purchases
- Mazars Payroll Newsletter – May 2019 (Part 2)
- Real estate development and borrowing costs (IAS 23)
- Presenting cured credit-impaired financial assets
- Measurement of expected credit losses
- Update on Principles of Disclosure project
- IFRS IC agenda decisions
- Guidance on Revenue from Contracts with Customers
- Measurement of expected credit losses
- Mazars Payroll Newsletter – May 2019
- TFRIC 22: Foreign Currency Transactions
- FAP is now TFAC
- Mazars Payroll Newsletter – April 2019
- Supercharge your business
- Agenda decisions on accounting for an investment
- Agenda decision on IAS 37
- Agenda decision on IFRS 15
- Employee benefits obligation
- Supercharge your business by taking it into the cloud
- New TFRS and TAS as at January 2019
- Mazars Payroll Newsletter – January 2019
- Update on IFRS 17 – Insurance Contracts
- IFRS 16: Financial Reporting – A Closer Look
- Mazars Payroll Newsletter – December 2018
- Share-based payment research project
- IASB amends definition of “material”
- Capitalizing software and cloud computing
- Personal Income Tax Saving Tips – A Closer Look
- IAS 23: IFRS IC publishes two agenda decisions
- Mazars Payroll Newsletter – November 2018
- Mazars Payroll Newsletter – October 2018
- TFRS 15, ‘Revenue from contracts with customers’
- Mazars Nominated as Most Innovative Company
- TFRS 16 Leases
- Mazars wins Xero Regional Partner of the Year – Asia
- The IASB publishes its FICE discussion paper
- TFRS 2, ‘Share-based Payment’
- Delay in effective date of TFRS 9, ‘Financial Instruments’
- Mazars Announced as Finalist in Xero Awards
- Implementation of IFRS 16 Leases – A Closer Look
- Second meeting of the IFRS 17 TRG
- Capitalising Borrowing Costs
- Mazars Payroll Newsletter – July 2018
- The Monitoring Board work plan
- Capitalising Further Expenditure
- The New IFRS Conceptual Framework – A Closer Look
- Accounting for onerous contracts
- IFRIC publishes important decisions on IFRS 15
- The new Conceptual Framework is here!
- Proposed amendments to IAS 8
- IASB publishes narrow-scope amendment to IAS 19
- First TRG meeting on the introduction of IFRS 17
- Recording expenditures for a start-up company
- Mazars develops its digital services with HReasily
- Accounting consequences of the US tax reforms
- Mazars Payroll Newsletter – February 2018
- Using a Functional Currency
- 2015-2017 IFRS Improvements
- Mazars Payroll Newsletter – January 2018
- IFRS applicable at 31 December 2017
- Case study report on improving disclosures
- Measurement of long-term interests in associates and joint ventures
- Debt modifications under IFRS 9
- Mazars Payroll Newsletter – December 2017
- IFRS 9 amendment on symmetric prepayment options
- IASB to clarify its definitions of accounting policies and estimates
- Materiality: the IASB publishes two documents
- Personal Income Tax (Form PND 91)
- IFRS 15: Financial reporting since December 2016 - A Closer Look
- Mazars Payroll Newsletter – November 2017
- Accounting for debt forgiveness
- Accounting for the employee benefits obligation
- Mazars Payroll Newsletter – October 2017
- Mazars Payroll Newsletter – September 2017
- IASB proposes narrow-scope amendments to IAS 16
- Reclassification of loans repayable on demand
- IFRIC 23 - Uncertainty Over Income Tax Treatments
- A new look for IFRS.org!
- Accounting for insurance contracts
- Post-implementation Review of IFRS 13
- Venturing Abroad
- Transition to IFRS 15 – A Closer Look
- Disclosures in financial statements
- Improvements to IFRS8 on operating segments
- Mazars Payroll Newsletter – March 2017
- Putting IFRS 16 into practice
- IASB Update – February 2017
- Mazars Thailand Partner with BambooHR
- IASB issues amendments to IAS 40
- Annual Improvements cycle 2014-2016 published
- IFRIC 22 interpretation published
- Mazars Payroll Newsletter – January 2017
- Mazars and Omise Connect Through Xero
- Mazars Payroll Newsletter – December 2016
- Mazars Payroll Newsletter – October 2016
- IFRS 3 and IFRS 11 – A Closer Look
- Mazars Payroll Newsletter – September 2016
- Mazars Payroll Newsletter – August 2016
- Publication of amendments to IFRS 3 and IFRS 11
- IASB Update July 2016
- Mazars Payroll Newsletter – July 2016
- Mazars Payroll Newsletter – May 2016
- Mazars Payroll Newsletter – April 2016
- Mazars Payroll Newsletter – March 2016
- Standards applicable at 30 June 2016
- IASB research programme
- Development and implementation of IFRS Standards
- Mazars Publishes Unicorn Companies: Mapping Out A Future Strategy
- May 2016 IFRS Update
- IFRS 15 – A Closer Look
- Technical update articles
- Use of IFRS around the world
- IFRS IC clarifies treatment of prepaid cards
- IFRS April 2016 update
- Construction contracts
- Leases – A Closer Look
- IFRS 15: Stabilised standard on revenue recognition
- IASB publishes limited amendments to IAS 12
- Recognizing revenue from the sale of real estate
- Mazars Payroll Newsletter – December 2015
- Mazars Payroll Newsletter – February 2016
- Thai Financial Reporting Standard for SMEs
- How should the concept of materiality be applied?
- Revenue recognition
- Foreign currency transactions
- Uncertain tax positions
- Application of materiality to financial statements
- Effective date of IFRS 16 tentatively set
- Reduced personal income tax rates extended
- Extension on Tax deductions for LTF contributions
- Accounting policies, estimates and errors
- IASB proposals to clarify IFRS 15
- Mazars Payroll Newsletter – November 2015
- Mazars Payroll Newsletter – October 2015
- Deferral of IFRS 15 mandatory effective date
- Accounting for investments under TFRS for NPAEs
- Proposed clarifications to IFRS 15 published
- E-filing of audited financial statements
- Social Security Fund Allowances
- Guide to Doing Business in Asia Pacific 2015-2016
- Mazars Payroll Newsletter – September 2015
- Accounting for Lease Agreements
- Mazars Payroll Newsletter – August 2015
- Accounting for Customer Lists
- Amendments to IAS 19 and IFRIC 14 proposed
- IASB reports on IFRS 3 PiR
- Mazars Payroll Newsletter – July 2015
- Improvements to the Notes
- Deferral of IFRS 15 Effective Date
- Conceptual Framework for Financial Reporting
- IASB Publishes Amendments to IFRS for SMEs
- Barter Transactions
- Mazars Payroll Newsletter – June 2015
- FASB Published its Strategic Plan
- IASB Unveils its Mission Statement
- Rebates Related to the Purchase of Inventory
- Leases: How Will they be Defined?
- Amendment to IAS 1
- Deferral of Effective Date for the Revenue Standard
- Accounting for Sale and Leaseback Transactions
- Shipping Terms and Revenue Recognition
- Accounting for Testing Costs
- Estimated Decommissioning Costs
- Financial Statement Presentation Project
- IAS 12 – Uncertain tax positions
- IASB Proposes Three Amendments to IFRS 2
- TFRS Exposure Drafts Released
- The IASB Updated Work Plan
- Leases: Further Deliberations
- First Xero Gold Partner in Thailand and SE Asia
- Improvements to IFRSs – 2012-2014 Cycle
- Mazars Payroll Newsletter – October 2014
- IASB Finally Publishes IFRS 9
- Write-Down of Inventories to NRV
- Accounting for Actuarial Gains and Losses
- Application of the “Consolidation Package”
- Guide to Doing Business in Asia Pacific 2014-2015
- IFRS 15 - Recognising Revenue from Contracts
- Cash Equivalents and Temporary Investments
- IFRS 15 - Revenue from Contracts with Customers
- Mazars Payroll Newsletter – June 2014
- Exposure Draft of Amendments to IAS 1
- Accounting for a Stock Dividend
- Guide to Doing Business in Asia Pacific 2013-2014
- IFRS/US GAAP Convergence on Financial Instruments
- IASB Revised Amendments to IAS 16 and IAS 38
- TFRS Effective After 1 January 2014
- IASB 2014 Work Plan
- IFRS Amendments Effective from 1 January 2014
- Mazars Payroll Newsletter – Sept to Dec 2013
- Costs of Conducting Business in a New Location
- Thai Financial Reporting Standards for SMEs
- IFRS Foundation Launches eIFRS Web Application.
- Thai GAAP and IFRS Convergence – Status Update
- Accounting Guidelines for Financial Instruments
- Guidelines for Issuing Credit and Debit Notes
- Mazars Payroll Newsletter – May to August 2013
- IASB Work Plan
- Bearer Biological Assets
- IASB and FASB on Leases
- Real Estate Construction
- Revenue Recognition Published Soon
- Publication of a Limited Amendment to IAS 36
- Q&A – Subsequent Costs of PPE
- Separate Financial Statements: Equity Method
- Guide how to do business in Thailand
- Direction of Thai Financial Reporting Standards
- Accounting for Leases
- Employee Benefit Obligation
- FAP to Improve Business System Development
- Latest Thai Accounting Standards
- Leases Project: IASB Goes on the Offensive
- IASB Proposes IFRS Improvements 2011-2012
- The Outlook for Thai Financial Reporting Standards
- IASB Updates Work Plan
- Amendments in Thai Financial Reporting Standards
- Practice in Transition Period of TFRS for NPAEs
- Additional Requirements in Applying TFRS for NPAEs
- TFRS for NPAEs - Provision for Severance Payments
- IASB Work Plan Update
- Accounting – FAQ September 2011
- Accounting for Leases: A Reminder
- SET Companies - Thai Accounting Standards - IFRS
- IFRS 9 Postponed to 2015
- IASB Published Amendments to IAS 1
- Publication of Amendments to IAS 1 & Annual Draft
- TFRS for NPAEs Update
- Incomplete Accounting Records and Lost Documents
- Consolidation Standards Effective Date
- Accounting Standard for NPAEs Approved by FAP
- Interpretations on Specific Accounting Matters
- IASB to Revise IAS 39 and Issue Addition to IFRS 9
- Convergence of TAS with IFRS - Update
- When Will We See The Next IFRS “Big Bang”?
- Annual improvements to IFRS
- Accounting standards for SMEs in ASEAN
- Adoption of IFRS
- Personal Income Tax