Forvis Mazars in Thailand technical update - June 2024
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Forvis Mazars TH technical update - June 2024
Forvis Mazars in Thailand’s Technical Update - June 2024 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.
Tax
- Recent public tax ruling on VAT implications of domestic transportation by trucks with temperature-controlled containers
Legal
- BOI incentives for the manufacture of circuit board and/or parts
- Promoting business activities of music festivals, sports festivals, and international events
Accounting
- TFRS16: Accounting for Sale and Leaseback Transactions
IFRS
- IASB publishes amendments to IFRS 9 and IFRS 7
- Publication of IFRS 19
- 10th compilation of IFRS IC agenda decisions
- Contracts for Renewable Electricity (PPAs and VPPAs): IASB publishes exposure draft of proposed amendments to IFRS 9 and IFRS 7
Sustainability
- Webinar series “Perspectives on sustainability disclosure” and webcasts on “Current and anticipated financial effects”
- Transition to integrated reporting
- ISSB Taxonomy webcast
- Latest jurisdictional developments in sustainability reporting
- ISSB May 2024 update
