Mazars in Thailand technical update – May 2022
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Mazars in Thailand technical update – May 2022
Mazars in Thailand’s Technical Update - May 2022 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, Accounting, IFRS, Sustainability, Corporate income tax, Long-Term Residence visa, TFRS, NPAEs, IASB, IAS 19, IFRS IC, IAS 29, ISSB
2 June 2022
Tax
- Corporate income tax exemption for benefits received for government projects
Legal
- Special Long-Term Residence visa
Accounting
- Exposure draft of TFRS for NPAEs
IFRS
- IASB halts project on IAS 19 pension benefits that depend on asset returns
- IFRS IC clarifies presentation rules for demand deposits with restrictions on use arising from a contract with a third party
- Updates to IASB work plan for 2022-2026
- Hyperinflation in Turkey: IAS 29 on the agenda again
Sustainability
- ISSB creates working group to enhance compatibility of sustainability disclosure standards
