Mazars in Thailand technical update – November 2022
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Mazars in Thailand technical update –November 2022
Mazars in Thailand’s Technical Update - November 2022 contains a number of interesting articles on Tax, Legal, IFRS and Sustainability that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, IFRS, Sustainability, IASB, ISSB,VAT
30 November 2022
Tax
- New Year’s events for employees
- Royal Decree on VAT exemption for data hosting services
Legal
- Amendments to provisions of the Civil and Commercial Code related to limited companies
IFRS
- 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
Sustainability
- First ISSB decisions on future IFRS S1 and IFRS S2 sustainability standards
