Mazars in Thailand technical update – July 2021
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Mazars in Thailand technical update – July 2021
Mazars in Thailand’s Technical Update – July 2021 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, VAT, COVID-19 vaccination, BOI, IASB, IFRS 17, IAS 2, IAS 10, IAS 1, IAS 7, IFRS 7
5 August 2021
Tax
- Guidelines on VAT imposed on e-services
Legal
- Should sick leave or business leave be taken for receiving the COVID-19 vaccination?
- BOI measures for attracting investment in electronic and innovative industries, R&D, and human resources
Accounting
- What is a contingent asset?
IFRS
- IASB update – July 2021
- Primary Financial Statements project: IASB reaches decision on management performance measures
- Proposed narrow-scope amendment to IFRS 17 on applying a classification overlay
- Supplier Finance Arrangements: proposed narrow-scope amendments to IAS 7 and IFRS 7
- Classification of Debt with Covenants as Current or Non-current: proposed narrow-scope amendment to IAS 1
- IFRS IC agenda decision on Costs Necessary to Sell Inventories (IAS 2)
- IFRS IC agenda decision on going concern (IAS 10)
