Jonathan Fryer Outsourcing Partner
Jonathan is an ICAEW qualified chartered accountant focused on providing business advisory and outsourcing services to owner managed businesses and international organisations operating in Thailand and Asia.
Having started his career in the UK, Jonathan joined Mazars in Thailand in 2008. He leads one of Thailand's leading Accounting and Payroll Outsourcing practices, managing a team of 60 accounting and payroll specialists.
With more than 10 years of professional experience in accounting and audit in an international environment, Jonathan has a deep knowledge in international accounting, tax and business regulations as well as business operations.
He has assisted a large number of owner managed businesses and international organisations to set-up their businesses in Thailand and provided on-going advisory services to their business operations, including designing their international / domestic operational flow, review and implementation of accounting software, internal control procedures and setting up their accounting department.
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Pages associated to Jonathan Fryer
Services
- HR and Payroll Outsourcing | Mazars | Thailand
- International
- Osotspa Co. Ltd.
- Agoda - Global online travel agency
- Investing and operating businesses in Thailand
- Royal Interpack Group
- Confectionery Retailer
- Harley - American vehicle manufacturer
- American luxury retailer
- Startups and SMEs
- Escape Hunt PLC.
- Socomec
- Thailand payroll services
- Mazars 태국의 Xero 플래티넘 파트너
- Fitness24Seven
- Draycir
- Omise
- Yum!
- VAT
- Global firm, local experts
- Beyond payroll services
- Global payroll software solutions
- HR administration and advisory
- Secondment services
- Tax compliance
- Global compliance
- Why outsource?
- Why outsource with Mazars in Thailand?
- Global compliance opportunities and risks highlighted in Mazars study
- Business challenges – Balancing payroll requirements
- Business challenges – The new normal
- Kering
- Penn Color
- Escape Hunt
- inControl: Global Compliance Made Easy
- Xero Ecosystem Partners
- Taking Small Businesses Global
- HReasily
- Mazars, 올해의 Xero 지역 파트너 - 아시아 상 수상
- MAZARSはXEROのアジア地域における最優秀パートナー会計会社に選定されました。
- Mazars gewinnt den Xero - Regionalpartner des Jahres in Asien
- Global payroll services
- Xero training
- Unlocking trust: why global compliance is on the business agenda
- Outsourcing
- Xero Accounting Software |Forvis Mazars, Thailand
- E-tax invoices and receipts generated from Xero
- Accounting & reporting
- Accounting
- Year-end and audit support
- Temporary accounting assistance
- Corporate Income Tax | Forvis Mazars in Thailand
Insights
- Personal Income Tax
- Adoption of IFRS
- Accounting standards for SMEs in ASEAN
- Annual improvements to IFRS
- When Will We See The Next IFRS “Big Bang”?
- Convergence of TAS with IFRS - Update
- IASB to Revise IAS 39 and Issue Addition to IFRS 9
- Interpretations on Specific Accounting Matters
- Accounting Standard for NPAEs Approved by FAP
- Consolidation Standards Effective Date
- Incomplete Accounting Records and Lost Documents
- TFRS for NPAEs Update
- Publication of Amendments to IAS 1 & Annual Draft
- IASB Published Amendments to IAS 1
- IFRS 9 Postponed to 2015
- Accounting for Leases: A Reminder
- Accounting – FAQ September 2011
- IASB Work Plan Update
- SET Companies - Thai Accounting Standards - IFRS
- TFRS for NPAEs - Provision for Severance Payments
- Additional Requirements in Applying TFRS for NPAEs
- Practice in Transition Period of TFRS for NPAEs
- Amendments in Thai Financial Reporting Standards
- IASB Updates Work Plan
- The Outlook for Thai Financial Reporting Standards
- IASB Proposes IFRS Improvements 2011-2012
- Leases Project: IASB Goes on the Offensive
- Latest Thai Accounting Standards
- FAP to Improve Business System Development
- Employee Benefit Obligation
- Accounting for Leases
- Direction of Thai Financial Reporting Standards
- Separate Financial Statements: Equity Method
- Q&A – Subsequent Costs of PPE
- Publication of a Limited Amendment to IAS 36
- Revenue Recognition Published Soon
- Real Estate Construction
- IASB and FASB on Leases
- Bearer Biological Assets
- Accounting Guidelines for Financial Instruments
- Thai GAAP and IFRS Convergence – Status Update
- IFRS Foundation Launches eIFRS Web Application.
- Thai Financial Reporting Standards for SMEs
- Costs of Conducting Business in a New Location
- Mazars Payroll Newsletter – Sept to Dec 2013
- IFRS Amendments Effective from 1 January 2014
- IASB 2014 Work Plan
- TFRS Effective After 1 January 2014
- IASB Revised Amendments to IAS 16 and IAS 38
- IFRS/US GAAP Convergence on Financial Instruments
- Guide to Doing Business in Asia Pacific 2013-2014
- Accounting for a Stock Dividend
- Exposure Draft of Amendments to IAS 1
- Mazars payroll newsletter – June 2014
- IFRS 15 - Revenue from Contracts with Customers
- Cash Equivalents and Temporary Investments
- IFRS 15 - Recognising Revenue from Contracts
- Application of the “Consolidation Package”
- Accounting for Actuarial Gains and Losses
- Write-Down of Inventories to NRV
- IASB Finally Publishes IFRS 9
- Improvements to IFRSs – 2012-2014 Cycle
- Leases: Further Deliberations
- The IASB Updated Work Plan
- TFRS Exposure Drafts Released
- IASB Proposes Three Amendments to IFRS 2
- IAS 12 – Uncertain tax positions
- Financial Statement Presentation Project
- Estimated Decommissioning Costs
- Accounting for Testing Costs
- Shipping Terms and Revenue Recognition
- Accounting for Sale and Leaseback Transactions
- Deferral of Effective Date for the Revenue Standard
- Amendment to IAS 1
- Leases: How Will they be Defined?
- Rebates Related to the Purchase of Inventory
- IASB Unveils its Mission Statement
- FASB Published its Strategic Plan
- Mazars payroll newsletter – June 2015
- Barter Transactions
- IASB Publishes Amendments to IFRS for SMEs
- Conceptual Framework for Financial Reporting
- Deferral of IFRS 15 Effective Date
- Improvements to the Notes
- Mazars payroll newsletter – July 2015
- IASB reports on IFRS 3 PiR
- Amendments to IAS 19 and IFRIC 14 proposed
- Accounting for Customer Lists
- Mazars payroll newsletter – August 2015
- Accounting for Lease Agreements
- Mazars payroll newsletter – September 2015
- Guide to Doing Business in Asia Pacific 2015-2016
- Social Security Fund Allowances
- E-filing of audited financial statements
- Proposed clarifications to IFRS 15 published
- Accounting for investments under TFRS for NPAEs
- Deferral of IFRS 15 mandatory effective date
- Mazars payroll newsletter – October 2015
- Mazars payroll newsletter – November 2015
- IASB proposals to clarify IFRS 15
- Accounting policies, estimates and errors
- Extension on Tax deductions for LTF contributions
- Reduced personal income tax rates extended
- Effective date of IFRS 16 tentatively set
- Application of materiality to financial statements
- Uncertain tax positions
- Foreign currency transactions
- Revenue recognition
- How should the concept of materiality be applied?
- Thai Financial Reporting Standard for SMEs
- Mazars payroll newsletter – February 2016
- Mazars payroll newsletter – December 2015
- Recognizing revenue from the sale of real estate
- IASB publishes limited amendments to IAS 12
- IFRS 15: Stabilised standard on revenue recognition
- Leases – A Closer Look
- First Xero Gold Partner in Thailand and SE Asia
- Construction contracts
- IFRS April 2016 update
- IFRS IC clarifies treatment of prepaid cards
- Use of IFRS around the world
- IFRS 15 – A Closer Look
- May 2016 IFRS Update
- Mazars Publishes Unicorn Companies: Mapping Out A Future Strategy
- Development and implementation of IFRS Standards
- IASB research programme
- Standards applicable at 30 June 2016
- Mazars payroll newsletter – March 2016
- Mazars payroll newsletter – April 2016
- Mazars payroll newsletter – May 2016
- Mazars payroll newsletter – July 2016
- IASB Update July 2016
- Publication of amendments to IFRS 3 and IFRS 11
- Mazars payroll newsletter – August 2016
- Mazars payroll newsletter – September 2016
- IFRS 3 and IFRS 11 – A Closer Look
- Mazars payroll newsletter – October 2016
- Mazars payroll newsletter – December 2016
- Mazars payroll newsletter – January 2017
- IFRIC 22 interpretation published
- Annual Improvements cycle 2014-2016 published
- IASB issues amendments to IAS 40
- IASB Update – February 2017
- Putting IFRS 16 into practice
- Mazars payroll newsletter – March 2017
- Improvements to IFRS8 on operating segments
- Disclosures in financial statements
- Transition to IFRS 15 – A Closer Look
- Post-implementation Review of IFRS 13
- Accounting for insurance contracts
- Mazars Thailand Partner with BambooHR
- A new look for IFRS.org!
- IFRIC 23 - Uncertainty Over Income Tax Treatments
- IASB proposes narrow-scope amendments to IAS 16
- Mazars payroll newsletter – September 2017
- Mazars payroll newsletter – October 2017
- Accounting for the employee benefits obligation
- Accounting for debt forgiveness
- Mazars payroll newsletter – November 2017
- IFRS 15: Financial reporting since December 2016 - A Closer Look
- Personal income tax (Form PND 91)
- Materiality: the IASB publishes two documents
- IASB to clarify its definitions of accounting policies and estimates
- IFRS 9 amendment on symmetric prepayment options
- Mazars Payroll Newsletter – December 2017
- Debt modifications under IFRS 9
- Measurement of long-term interests in associates and joint ventures
- Case study report on improving disclosures
- IFRS applicable at 31 December 2017
- Mazars payroll newsletter – January 2018
- 2015-2017 IFRS Improvements
- Using a Functional Currency
- Mazars payroll newsletter – February 2018
- Accounting consequences of the US tax reforms
- Mazars develops its digital services with HReasily
- Recording expenditures for a start-up company
- First TRG meeting on the introduction of IFRS 17
- IASB publishes narrow-scope amendment to IAS 19
- Proposed amendments to IAS 8
- The new Conceptual Framework is here!
- IFRIC publishes important decisions on IFRS 15
- Accounting for onerous contracts
- The New IFRS Conceptual Framework – A Closer Look
- Capitalising Further Expenditure
- The Monitoring Board work plan
- Mazars payroll newsletter – July 2018
- Second meeting of the IFRS 17 TRG
- Mazars Announced as Finalist in Xero Awards
- Delay in effective date of TFRS 9, ‘Financial Instruments’
- TFRS 2, ‘Share-based Payment’
- The IASB publishes its FICE discussion paper
- TFRS 16 Leases
- Mazars Nominated as Most Innovative Company
- TFRS 15, ‘Revenue from contracts with customers’
- Mazars payroll newsletter – October 2018
- Mazars payroll newsletter – November 2018
- IAS 23: IFRS IC publishes two agenda decisions
- Personal Income Tax Saving Tips – A Closer Look
- Capitalizing software and cloud computing
- IASB amends definition of “material”
- Share-based payment research project
- Mazars payroll newsletter – December 2018
- IFRS 16: Financial Reporting – A Closer Look
- Update on IFRS 17 – Insurance Contracts
- Mazars payroll newsletter – January 2019
- New TFRS and TAS as at January 2019
- Supercharge your business by taking it into the cloud
- Employee benefits obligation
- Agenda decision on IFRS 15
- Agenda decision on IAS 37
- Agenda decisions on accounting for an investment
- Supercharge your business
- Mazars payroll newsletter – April 2019
- FAP is now TFAC
- TFRIC 22: Foreign Currency Transactions
- Mazars payroll newsletter – May 2019
- Guidance on Revenue from Contracts with Customers
- IFRS IC agenda decisions
- Update on Principles of Disclosure project
- Measurement of expected credit losses
- Presenting cured credit-impaired financial assets
- Real estate development and borrowing costs (IAS 23)
- Mazars payroll newsletter – May 2019 (Part 2)
- Decision on accounting for SaaS purchases
- Physical settlement of contracts
- Application of the ‘highly probable’ criterion
- Treatment of rental property income and expense
- IFRS 15: Disclosures - A Closer Look
- IFRS 16: Disclosures - A Closer Look
- Improvements to IFRSs – 2018-2020 Cycle
- Draft narrow-scope amendments to IFRS 3
- IFRS applicable at 30 June 2019
- Recognition of Investment Property
- TFRS 15 – Revenue from contracts with customers
- Exposure draft on IFRS 17 amendments
- Subsurface rights and IFRS 16
- Classification of a post-employment benefit
- IFRS 15 agenda decision on cost recognition
- IFRS applied to holdings of cryptocurrencies
- Bill-and-hold arrangement
- Accounting for Unpaid Share capital
- ED published on Disclosure of Accounting Policies
- Key points of the ED on amendments to IFRS 17
- Accounting for a non-refundable up-front fee
- Determining incremental borrowing rate under IFRS 16
- Progress report on Goodwill and Impairment project
- Presentation of uncertain tax positions
- Mazars payroll newsletter – December 2019
- Personal income tax return (PND 91) in 2019 - A Closer Look
- Compilation of IFRS IC agenda decisions published
- IBOR reform – Phase 2
- IBOR reform: IASB updates IFRS Taxonomy
- Podcast of IASB decisions taken at October Board meeting
- Tax coupons for duty and tax paid on exported goods in Thailand
- Mazars payroll newsletter – February 2020
- Recognition of related-party recharges
- IASB work plan
- Guide to selecting and applying accounting policies
- Exposure Draft of Thai Standards on Auditing 540
- IFRS 16: shipping contracts and the use of a ship
- Mazars payroll flash news - March 2020
- Benefits from the Social Security Office
- Songkran holiday postponed
- Amendments to IAS 1 on liabilities classification
- APAC Payroll Newsletter – COVID-19 Special
- Reductions in the Social Security Fund (SSF) contribution rates
- TFAC measures for entities affected by COVID-19
- Mazars payroll flash news - May 2020
- Mazars payroll flash news - June 2020
- A Closer Look
- Rent concessions as a result of COVID-19 – A Closer Look
- IFRS financial statements - A Closer Look
- Accounting impacts of COVID-19 - A Closer Look
- Impacts on 2020 financial statements-A Closer Look
- Trust units classification clarification
- Impact of the COVID-19 pandemic on IASB work plan
- Narrow-scope amendments to IFRS 16 to take account of COVID-19
- IFRS IC clarifies the treatment of training costs
- Discussion paper on goodwill and impairment
- IFRS taxonomy
- Mazars payroll flash news – July 2020
- Mazars Payroll Flash News – July 2020 (Part 2)
- Mazars APAC Payroll Newsletter – Quarter 2 – 2020
- Replacement for Songkran holiday on 27 July 2020
- Revaluation model to be allowed under TFRS for NPAEs
- Revaluation to be allowed under TFRS for NPAEs
- Mazars Payroll Flash News - August 2020
- Amendments to IFRS 17 and IFRS 4 published
- IFRS IC publishes agenda decision on player transfer payments
- Agenda decision on sale-and-leaseback transactions
- Agenda decision on accounting for deferred tax
- Issuer’s fair disclosure about COVID-19 impacts
- Using ApprovalMax in the renewable energy sector
- Mazars Payroll Flash News – September 2020
- Recognition of other costs
- Accounting for sales with a right of return
- IASB defers effective date of amendments to IAS 1
- IASB work plan updated in 2020
- Exposure draft on financial statements
- Due Process Handbook &IFRS Foundation Constitution
- Mazars payroll flash news – October 2020
- The EU standardises non-financial reporting
- Recognition of a restructuring provision
- Tentative IFRS IC decision on a sale and leaseback
- Global sustainability and the role of the IFRS
- ESMA publishes recommendations for 2020 financial reporting
- Personal income tax return (PND 91) in 2020 - A Closer Look
- Changes in the useful lives of fixed assets
- Discussion Paper on business combinations under common control
- End of year reflection
- Lease liability in a sale and leaseback: IASB publishes Exposure Draft
- IASB adds Post-implementation Review
- Andreas Barckow appointed as IASB Chairman
- Financial statements in a currency
- Provident fund
- 2021 – the year ahead
- Supplementary IASB meeting on COVID-19-related rent concessions
- Accounting for regulatory assets and liabilities
- Educational material on going concern and disclosures
- IPTF publishes document for discussion on hyperinflationary economies
- Business combinations under common control
- Revised and amended TFRS and TAS
- Amendments to IAS 8 on accounting estimates
- Amendments to IAS 1 on disclosure of accounting policies
- Draft on Covid-19-related rent concessions
- IFRS Foundation continues work on sustainability reporting standards
- IFRS Foundation makes progress creation of SSB
- Recognition of a provision for liquidated damages
- Amendment to IFRS 16 on rent concessions beyond 30 June 2021
- IOSCO releases statement on Covid-19 issues
- Redeliberations begin on Primary Financial Statements project
- TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- TFRS 16 regarding COVID-19-related Rent Concessions – Phase 2
- Reductions in the Social Security Fund contribution rates
- Configuration in a Cloud Computing Arrangement
- Exposure Draft on lack of exchangeability
- IFRS Foundation consults on creation of ISSB
- IASB consults on its agenda to 2026
- Revenue recognition for instalment sales
- IASB publishes amendments to IAS 12
- IFRS IC publishes agenda decision on IAS 19
- Redeliberations continue on Primary Financial Statements project
- Draft to replace IFRS Practice Statement 1
- What is a contingent asset?
- IASB update – July 2021
- IASB decides management performance measures
- Amendment to IFRS 17 on a classification overlay
- TFRS 15 revenue from contracts with customers
- Accounting for dividends in foreign currency
- IASB work plan updated in 2021
- Redeliberations on Primary Financial Statements project
- PiR of IFRS 9: Board clarifies scope of next phase
- Discussion on hyperinflationary economies
- Initial Application of IFRS 17 and IFRS 9
- IASB launches IFRS 9 post-implementation review
- Business combinations and impairment tests
- Ongoing IASB deliberations on presentation of financial statements
- Initial measurement of property, plant, and equipment
- IFRS IC agenda decision on non-refundable VAT on lease payments
- IFRS IC on the accounting treatment of warrants
- Fifth compilation of IFRS IC agenda decisions
- Ongoing IASB deliberations on the presentation of financial statements
- IAS 19: Employee benefits
- Primary Financial Statements project
- ED of disclosures on supplier finance arrangements
- Proposed narrow-scope amendment to IAS 1
- IFRS Foundation appoints two new Trustees
- IFRS Foundation launches ISSB
- ISSB Chair appointed
- IFRS 17 to provide insurers with IFRS 9
- Economic benefits from use of a windfarm: IFRS IC agenda decision
- Notification on amendments to the Thai Financial Reporting Standards
- Assistance to debtors affected by COVID-19
- IASB work plan: key milestones
- Redeliberations continue on Primary Financial Statements project
- IPTF publishes document for discussion on hyperinflationary economies
- New ISSB appointments
- CDSB to be consolidated into IFRS Foundation
- Business challenges – Balancing payroll requirements
- Business challenges – The new normal
- Post-implementation review of the consolidation package now complete
- Redeliberations continue on Primary Financial Statements project
- ASAF membership for 2022-2024
- Two-stage appointment process for ISSB membership
- Business challenges – Why outsourcing matters?
- Business challenges – Corporate payroll outsourcing service
- Accounting for earnings per share
- New Chair for IFRS IC
- IFRS IC publishes final agenda decision on TLTRO III programme
- Redeliberations continue on Primary Financial Statements project
- IPTF adds Turkey to list of hyperinflationary economies
- Publication of IFRS Accounting Taxonomy 2022
- Focus on some accounting consequences of the war in Ukraine and the sanctions against Russia
- Two new reports published by Platform on Sustainable Finance
- Exposure draft of TFRS for NPAEs
- 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
- ISSB creates working group to enhance compatibility of sustainability disclosure standards
- Exposure draft of TFRS for NPAEs
- Redeliberations continue on Primary Financial Statements project
- Sixth compilation of IFRS IC agenda decisions published
- IFRS IC agenda decision on whether a software reseller is an agent or principal under IFRS 15
- New IASB appointments
- Standards and Interpretations applicable at 30 June 2022
- ESMA highlights key issues for 2022 interim reporting raised by Russia’s invasion of Ukraine
- ISSB and EFRAG draft standards on sustainability disclosures: a comparative analysis
- Exposure draft of TFRS for NPAEs
- Classification of liabilities with covenants: clarification of the scope of the amendment to IAS 1 proposed in November 2021
- Discussions on the equity method
- FICE project: discussions continue
- IPTF publishes document for discussion on hyperinflationary economies
- New appointments make ISSB quorate
- European Council and Parliament finalise political compromise on the Corporate Sustainability Reporting Directive (CSRD)
- Mazars payroll flash news – September 2022
- Declaring and paying dividends
- Recognizing a government subsidy to SMEs for COVID-19
- IFRS IC agenda decision on negative low emission vehicle credits
- IFRS IC agenda decision on transfer of insurance coverage under a group of annuity contracts
- IFRS IC agenda decision on SPACs: classification of public shares as financial liabilities or equity
- Redeliberations continue on Primary Financial Statements project
- IASB publishes work plan priorities for 2022-2026
- New appointment to IFRS Interpretations Committee
- ISSB reaches full complement of members
- Update on Sustainability – September 2022
- 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
- New IASB appointments
- Amendments to IFRS 16 – Lease liability in a sale and leaseback
- IFRS Sustainability Disclosure Standards: ISSB reviews comments received and plans redeliberations
- IASB publishes narrow-scope amendment to IAS 1 on the classification of liabilities with covenants
- IFRS IC Agenda Decision on SPACs: accounting for warrants on acquisition of a SPAC by an operating entity
- IFRS IC Agenda Decision Lessor Forgiveness of Lease Payments
- IFRS IC Agenda Decision on the IFRS 17 multi-currency groups of insurance contracts
- IFRS 9: decisions arising from the PIR Phase 1– Classification and measurement
- Proposed amendments to IFRS 9 and IFRS 7 on the SPPI test for debt assets: disclosure and first-time application
- New IASB appointment
- First ISSB decisions on future IFRS S1 and IFRS S2 sustainability standards
- Clarifying fundamental concepts and the definition of materiality
- Interoperability of IFRS sustainability-related standards and other frameworks
- Disclosures required on Scope 1, 2 and 3 GHG emissions under IFRS S2
- Industry-based requirements
- ISSB priorities for the coming months
- Revision of Thai Financial Reporting Standards for Non-publicly Accountable Entities became effective on 1 January 2023
- 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
- ISSB announcements at COP15: description of the concept of sustainability and incorporation of two new theme 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
- Recognition of research and development costs for software and website
- Redeliberations continue on Primary Financial Statements project
- OECD Pillar Two: IASB publishes proposed amendments to IAS 12
- ISSB continues discussions on draft IFRS Sustainability Standards
- Change of Accounting Framework
- ISSB concludes discussions on draft IFRS Sustainability Disclosure Standards
- IASB Update – February 2023
- Post-implementation Review of IFRS 9 – Impairment
- Proposed amendments to IAS 7 and IFRS 7 on Supplier Finance Arrangements
- Goodwill and Impairment project: disclosures on strategically important business combinations
- Amortization of goodwill arising from an acquisition
- ISSB publishes summary of the IFRS Sustainability Symposium
- ISSB’s future work plan: potential project on integrated reporting
- European Sustainability Reporting Standards
- Redeliberations on the Primary Financial Statements project
- Redeliberations continue on Goodwill and Impairment project
- IASB discussions of the Equity Method project
- Project on Climate-related Risks in the Financial Statements
- Conclusion of the Targeted Standards-level Review of Disclosures
- Publication of the IFRS Accounting Taxonomy 2023
- Revised and Amended Thai Financial Reporting Standards (“TFRS”) and Thai Accounting Standards (“TAS”)
- IFRS IC agenda decision on definition of a lease: level of evaluation and substitution rights
- OECD Pillar Two: publication of final amendments to IAS 12 expected by end of May
- Discussions on the equity method
- IFRS IC members reappointed
- ISSB: new transition relief for first-time publication of sustainability-related information under IFRS
- First-time application of IFRS S1 and S2: creation of a Transition Implementation Group
- ISSB: Board’s future work plan and the exposure draft on the international applicability of SASB standards
- Guide to the impact of the CSRD on non-EU groups and their EU subsidiaries
- Preparing financial statements for liquidation purposes
- Final amendments to IAS 7 and IFRS 7 on supplier finance arrangements
- Redeliberations continue on Goodwill and Impairment project
- Eighth compilation of IFRS IC agenda decisions
- Redeliberations continue on Primary Financial Statements project
- FICE project: ongoing discussions of proposed amendments to IAS 32 and IFRS 7
- ISSB: publication of an exposure draft to enhance the international applicability of SASB standards
- ISSB: call for feedback on the Board’s future work plan
- ISSB: publication of first IFRS Sustainability Disclosure Standards
- IFRS 15 PiR: IASB publishes Request for Information
- IASB plans to bring IAS 28 rules on contingent consideration into line with IFRS 3
- Redeliberations continue on Primary Financial Statements project
- Categories and subtotals in profit or loss
- IAS 29 – Financial Reporting in Hyperinflationary Economies and IAS 12 – Income Taxes
- Revised and amended Thai Financial Reporting Standards and Thai Accounting Standards
- Treatment of mobile application development costs
- Amendments to IAS 21 – Lack of Exchangeability
- Renewable power purchase agreements: draft narrow-scope amendments to IFRS 9
- Taking climate-related matters into account in IFRS financial statements
- IPTF publishes working document on hyperinflationary economies
- Recording the cost of machinery: Payment in instalments and on delivery
- ISSB Sustainability Disclosure Standards: final versions of IFRS S1 and IFRS S2 issued
- IASB 2024: Financial & Subsidiary Disclosures
- IASB amends IFRS for SMEs standard in line with international tax reform
- IASB publishes exposure draft on volume 11 of Improvements to IFRSs
- Discussion on the equity method
- New steer for IASB project on climate-related risks in the financial statements
- Non-current Assets Held for Sale – Current practice for NPAEs
- ISSB announces membership of Transition Implementation Group
- TNFD publishes recommendations on management of nature-related risks and associated disclosures
- Brazil adopts ISSB’s IFRS Sustainability Disclosure Standards
- IFRS IC decision on premiums receivable from an intermediary
- New Department of Business Development notification, ‘Definition of Abbreviated Components Required in Financial Statements 2023’
- FAQ for 2023 year-end Financial Statements under Revised TFRS for NPAEs (2022) and DBD Notification on Abbreviated Components.
- Accounting issues related to share swaps
- Change of Thai terms in Financial Statements
- Power Purchase Agreements: upcoming amendments to IFRS 9
- IPTF publishes document for discussion on hyperinflationary economies
- IFRS Foundation announces that Emmanuel Faber will serve another term as ISSB Chair
- Around 400 organisations commit to advancing use of ISSB climate global baseline
- IFRS Foundation and ISO commit to cooperating to advance sustainability reporting
- IFRS Foundation launches knowledge hub to support implementation of ISSB standards
- ISSB publishes new resources on IFRS S1 and IFRS S2
- Contingent assets: Compensation from insurance companies
- 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
- IFRS and Sustainability update
- IASB deliberations on draft amendments to IFRS 9 and IFRS 7
- Enhancing Financial Clarity: TAS 1 Revised
- 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
- 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
- Understanding agricultural accounting for NPAEs
- Mazars in Thailand technical update - April 2024
- Mazars Payroll Newsletter – May to August 2013
- Guidelines for Issuing Credit and Debit Notes
- Mazars payroll newsletter – October 2014
- Mazars and Omise Connect Through Xero
- Venturing Abroad
- Implementation of IFRS 16 Leases – A Closer Look
- Mazars wins Xero Regional Partner of the Year – Asia
- Mazars payroll flash news – February 2021
- APAC payroll newsletter - 2021 Q1
- Mazars payroll flash news – May 2021
- Mazars in Thailand technical update – May 2021
- APAC payroll newsletter - 2021 Q2
- Mazars payroll flash news – August 2021
- Mazars payroll flash news – September 2021
- APAC payroll newsletter - 2021 Q3
- Mazars payroll flash news – October 2021
- Mazars in Thailand technical update – October 2021
- Mazars in Thailand technical update – November 2021
- APAC payroll newsletter - 2021 Q4
- Mazars payroll flash news – April 2022
- APAC payroll newsletter 2022
- APAC payroll newsletter 2022 Vol. 2
- Business challenges – HR Support Services
- Business challenges – Ensuring HR Compliance
- Mazars in Thailand technical update – August 2022
- Mazars payroll flash news – September 2022 Vol.2
- Mazars in Thailand technical update – September 2022
- APAC payroll newsletter 2022 Vol. 3
- Business challenges – Incorporating a retail business in Thailand
- Business challenges – Overview of retail leases in Thailand
- Business challenges – Thai revenue department requirements
- Business challenges – Logistics and customs duties for Thailand
- Personal income tax return (PND 91) – A closer look – December 2022
- APAC corporate secretarial newsletter 2023 vol.1
- Mazars payroll flash news - January 2023
- APAC payroll newsletter 2023 Vol.1
- Mazars payroll flash news - May 2023
- APAC payroll newsletter 2023 Vol.2
- APAC payroll newsletter 2023 Vol.3
- Mazars Payroll Flash news - September 2023
- Mazars Payroll Flash news - October 2023
- Recent Revisions to TFRS for NPAEs (2022)
- APAC payroll newsletter 2023 Vol.4
- Mazars Payroll Flash news - November 2023
- Personal income tax return (PND 91) – A closer look – November 2023
- APAC corporate secretarial newsletter 2024 vol.1
- APAC Corporate secretarial newsletter 2024 vol.1
- Emerging technology enterprise solutions
- APAC payroll newsletter 2024 Vol.1
- Mazars and Xero announce three-year global framework agreement
- Mazars in Thailand technical update - March 2024
- Mazars Payroll Flash News - April 2024
- APAC payroll newsletter 2024 Vol.2
- Insights on payroll perspectives in Asia
- Guide how to do business in Thailand
- Changes to Amortisation of Goodwill under TFRS for NPAEs
- IASB launches in-depth review of IAS 38
- Closing document of the BCUCC project published by the IASB
- Publication of IFRS IC decision on climate related commitments (IAS 37)
- IFRS IC confirms its position on payments contingent on continued employment following a business combination (IFRS 3)
- Climate-related and other uncertainties in the financial statements
- Publication of IFRS 18 Presentation and Disclosure in Financial Statements
- Technical update articles
- APAC Corporate secretarial newsletter 2024 Vol.2
- Webinar: Doing business in APAC: Part 3 - Malaysia, Thailand & Vietnam
- APAC payroll newsletter 2024 Vol.3
- Key changes in financial statements and notes according to the TFRS for NPAEs (Revised 2022) and new DBD notification
- Guide to Doing Business in Asia Pacific 2014-2015
- Reclassification of loans repayable on demand
- Capitalising Borrowing Costs
- The Importance of ESG Information for non-publicly accountable entities in Thailand
- Guideline on TFRS 5, ‘Non-current assets held for sale and discontinued operations’
- Ministry of Commerce updates registration requirements for e-commerce businesses
- New guidelines for approval, renewal and placement of individuals in BOI-related positions
- Thailand extends reduced VAT rate of 7% for another year
- Royal decree on trading of cryptocurrency and digital tokens being exempt from VAT
- Flat 15% withholding tax on profits on investment tokens for individuals
- PiR IFRS 15 approaches completion
- Updated IPTF working document on hyperinflationary economies
- IASB Board composition
- Updates on jurisdictional adoption of sustainability reporting
- EFRAG delivers proposed XBRL Taxonomy for ESRS and Article 8
- EFRAG publishes a study on initial ESRS implementation practices
- ISSB implementation insights
- ISSB maintenance of the SASB standards
- ISSB Webcast: overview of ESRS-ISSB standards interoperability
- EU Directive on corporate sustainability due diligence published in OJEU
- European Commission publishes FAQ on CSRD
- ESMA issues public statement on ESRS
- ESMA publishes guidelines on enforcement of sustainability information
- EFRAG publishes a fourth batch of answers on the application of ESRS