Mazars in Thailand technical update – May 2022

Mazars in Thailand’s Technical Update - May 2022 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, Sustainability, Corporate income tax, Long-Term Residence visa, TFRS, NPAEs, IASB, IAS 19, IFRS IC, IAS 29, ISSB

2 June 2022


  • Corporate income tax exemption for benefits received for government projects


  • Special Long-Term Residence visa


  • Exposure draft of TFRS for NPAEs


  • IASB halts project on IAS 19 pension benefits that depend on asset returns
  • IFRS IC clarifies presentation rules for demand deposits with restrictions on use arising from a contract with a third party
  • Updates to IASB work plan for 2022-2026
  • Hyperinflation in Turkey: IAS 29 on the agenda again


  • ISSB creates working group to enhance compatibility of sustainability disclosure standards


Mazars in Thailand technical update - May 2022