Mazars in Thailand technical update - October 2023
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Mazars in Thailand technical update - October 2023
Mazars in Thailand’s Technical Update - October 2023 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.
Tax
- Q&A published on foreign-sourced income
Accounting
- Non-current Assets Held for Sale – Current practice for NPAEs
IFRS
- IASB amends IFRS for SMEs standard in line with international tax reform
- IASB publishes exposure draft on volume 11 of Improvements to IFRSs
- Discussion on the equity method
- New steer for IASB project on climate-related risks in the financial statements
Sustainability
- ISSB announces membership of Transition Implementation Group
- TNFD publishes recommendations on management of nature-related risks and associated disclosures
Legal
- Guidelines on the conditions for applying for BOI investment incentives for developing software, a digital platform, or digital content
