Mazars in Thailand technical update - January 2024

Tax

• Stamp duty payment methods in Thailand

Legal

• The legal impact of work rules or policy on an employer’s obligations to pay a bonus

Accounting

• Change of Thai terms in Financial Statements
• Accounting issues related to share swaps

IFRS

• Power Purchase Agreements: upcoming amendments to IFRS 9
• IPTF publishes document for discussion on hyperinflationary economies
• IFRS Foundation announces that Emmanuel Faber will serve another term as ISSB Chair

Sustainability

• Around 400 organisations commit to advancing use of ISSB climate global baseline
• IFRS Foundation and ISO commit to cooperating to advance sustainability reporting
• IFRS Foundation launches knowledge hub to support implementation of ISSB standards
• ISSB publishes new resources on IFRS S1 and IFRS S2