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

(Youtube) Mazars Talk - EP4: องค์กรคุณพร้อมหรือยังที่ต้องเผชิญกับกฏหมาย PDPA

Documentation

Download Technical_update_May_2022.pdf  (PDF • 346 KB)

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