Mazars in Thailand technical update – October 2022
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Mazars in Thailand technical update – October 2022
Mazars in Thailand’s Technical Update - October 2022 contains a number of interesting articles on Tax, Legal, Audit, Accounting, IFRS and Sustainability that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, IFRS, Sustainability, SSF, RMF, IASB, ISSB
31 October 2022
Tax
- Claiming tax deductions for SSF and RMF investments
Legal
- New method of calculating interest on the hire-purchase of a car or motorcycle
IFRS
- IASB and ISSB update – September 2022
- Redeliberations continue on Primary Financial Statements project
- Redeliberations continue on Goodwill and Impairment project
- Proposed amendments to IAS 32 on instruments containing obligations for an entity to redeem its own equity instruments
- Proposed amendments to IFRS 9 on the SPPI test for debt assets: general principles, assets with non-recourse features and contractually-linked instruments
- New IASB appointments
- Amendments to IFRS 16 – Lease Liability in a Sale and Leaseback
Sustainability
- IFRS Sustainability Disclosure Standards: ISSB reviews comments received and plans redeliberations
