Mazars in Thailand technical update - December 2023

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

Tax

  • "Easy E-receipt" tax rebase program

Legal

  • BOI measures to increase competitiveness in the automotive industry

Accounting

  • FAQ on preparing Financial Statements for the 2023 year-end under TFRS for NPAEs (Revised 2022) and the new DBD Notification on Abbreviated Components

IFRS

  • FICE project: IASB publishes exposure draft
  • First IASB deliberations on draft amendments to IFRS 9 and IFRS 7
  • Ninth compilation of IFRS IC agenda decisions

 

Document

Technical update - December 2023