Mazars in Thailand technical update - July 2023
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Mazars in Thailand technical update - July 2023
Mazars in Thailand’s Technical Update - July 2023 contains a number of interesting articles on Tax, Legal, IFRS and Sustainability that will be important to your business.
Keywords: Mazars, Thailand,Tax, Legal, IFRS, Sustainability, IASB
31 July 2023
Tax
- New measures for companies impacted by the global minimum tax announced by the Board of Investment of Thailand (“BOI”)
Legal
- Additional BOI conditions for majority foreign-owned entities to own land
IFRS
- IFRS 15 PiR: IASB publishes Request for Information
- IASB plans to bring IAS 28 rules on contingent consideration into line with IFRS 3
- Redeliberations continue on Primary Financial Statements project
- IAS 29 – Financial Reporting in Hyperinflationary Economies and IAS 12 – Income Taxes
Sustainability
- ISSB: publication of first IFRS Sustainability Disclosure Standards
