Mazars in Thailand technical update – October 2022

Mazars in Thailand’s Technical Update - October 2022 contains a number of interesting articles on Tax, Legal, Audit, Accounting, IFRS and Sustainability that will be important to your business.

Keywords: Mazars, Thailand, Tax, Legal, IFRS, Sustainability, SSF, RMF, IASB, ISSB

31 October 2022


  • Claiming tax deductions for SSF and RMF investments


  • New method of calculating interest on the hire-purchase of a car or motorcycle


  • IASB and ISSB update – September 2022
  • Redeliberations continue on Primary Financial Statements project
  • Redeliberations continue on Goodwill and Impairment project
  • Proposed amendments to IAS 32 on instruments containing obligations for an entity to redeem its own equity instruments
  • Proposed amendments to IFRS 9 on the SPPI test for debt assets: general principles, assets with non-recourse features and contractually-linked instruments
  • New IASB appointments
  • Amendments to IFRS 16 – Lease Liability in a Sale and Leaseback


  • IFRS Sustainability Disclosure Standards: ISSB reviews comments received and plans redeliberations


Mazars in Thailand technical update - October 2022