Mazars in Thailand technical update - February 2024

Mazars in Thailand’s Technical Update - February 2024 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.

Tax

  • Exploring the Employer of Record (EOR) arrangement: benefits, drawbacks, and tax implications

Legal

  • E-signature

Accounting

  • Contingent assets: Compensation from insurance companies

IFRS

  • IFRS and Sustainability update
  • IASB deliberations on draft amendments to IFRS 9 and IFRS 7

Sustainability

  • Joint IASB-ISSB meeting to discuss feedback on ISSB consultation on its future priorities
  • Illustration of interoperability between GRI and ISSB standards through the reporting on GHG emissions

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Technical update - February 2024