Mazars in Thailand technical update - April 2024

Tax

• Recent public tax ruling on new merger scheme

Legal

• Employer of Record arrangements under Thai Labour Law

Accounting

• TFAC updates Interpretive Guides: Focus on Interim Financial Reporting and Non-current Assets Held for Sale and Discontinued Operations

IFRS

• IASB redeliberates on the Post-implementation Review of IFRS 9, Phase 2 – Impairment
• Business Combinations – Disclosures, Goodwill and Impairment project: IASB publishes exposure draft
• Proposed amendments to IAS 32, IFRS 7 and IAS 1 (FICE project)
• Renewable Power Purchase Agreements (PPAs and VPPAs): what we can expect from the future exposure draft

Sustainability

• Jurisdictional sustainability disclosure consultations update
• ISSB March 2024 meeting