Mazars in Thailand technical update - March 2024

Tax

• Navigating key tax challenges for expatriates under EOR employment

Legal

• Notification regarding software development, digital platform, and digital content companies

Accounting

• Understanding agricultural accounting for NPAEs
• Enhancing financial clarity: TAS 1 Revised

IFRS

• IASB and SASB update – March 2024
• IASB redeliberates draft amendments to IFRS 9 and IFRS 7
• First IASB deliberations on the post-implementation review of IFRS 9, Phase 2 – Impairment
• Appointments to IFRS Advisory Council
• Proposed amendments to IAS 32, IFRS 7 and IAS 1 (FICE project): a deep dive into the first three exposure draft topics

Sustainability

• ISSB Update and podcast – February 2024
• IFRS Foundation guidance on using the SASB standards to meet the requirements of IFRS S1
• IFRS SDS translations now available in four languages
• Preview of a guide on jurisdictional adoption of or other use of ISSB Standards