Mazars in Thailand technical update – January 2023
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Mazars in Thailand technical update – January 2023
Mazars in Thailand’s Technical Update - January 2023 contains a number of interesting articles on Tax, Legal, IFRS and Sustainability that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, IFRS, Sustainability, IASB, ISSB,VAT
1 February 2023
Tax
- “Shop Dee Mee Kuen” tax rebate scheme
Legal
- Criteria and procedures for breaches of personal data
Accounting
- Revision of Thai Financial Reporting Standards for Non-publicly Accountable Entities became effective on 1 January 2023
IFRS
- FICE project: proposed amendment to IFRS 7 on financial instruments issued within the scope of IAS 32
- IPTF publishes working document on hyperinflationary economies
- Appointment of Linda Mezon-Hutter as IASB Vice-Chair
- Appointment or re-appointment of IFRS Foundation Trustees
Sustainability
- ISSB announcements at COP15: description of the concept of sustainability and incorporation of two new themes (natural ecosystems and just transition) in its work plan
- Ongoing discussions within the ISSB on the draft IFRS on sustainability disclosures
- ISSB consults on its work plan
- Establishment of an advisory forum to assist the ISSB in its sustainability standards works
- ISSB office to open in Beijing
