Mazars in Thailand technical update - March 2024

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

Tax

  • Navigating key tax challenges for expatriates under EOR employment

Legal

  • Notification regarding software development, digital platform, and digital content companies

Accounting

  • Understanding agricultural accounting for NPAEs
  • Enhancing financial clarity: TAS 1 Revised

IFRS

  • IASB and SASB update – March 2024
  • IASB redeliberates draft amendments to IFRS 9 and IFRS 7
  • First IASB deliberations on the post-implementation review of IFRS 9, Phase 2 – Impairment
  • Appointments to IFRS Advisory Council
  • Proposed amendments to IAS 32, IFRS 7 and IAS 1 (FICE project): a deep dive into the first three exposure draft topics

Sustainability

  • ISSB Update and podcast – February 2024
  • IFRS Foundation guidance on using the SASB standards to meet the requirements of IFRS S1
  • IFRS SDS translations now available in four languages
  • Preview of a guide on jurisdictional adoption of or other use of ISSB Standards

Document

Technical update - March 2024

Want to know more?