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