Local and regional brochures

You will find here Mazars brochures related to countries and regions.

IAS 29 Hyperinflation – A Closer Look

The 2018 reporting date sees the application of IAS 29 for preparers with significant exposure in Argentina, after the country was classified as a hyperinflationary economy for IFRS purposes as of 1 July 2018.

IFRS 16: Financial Reporting – A Closer Look

Just a few days ahead of the mandatory effective date of IFRS 16 – Leases, Mazars has attempted to see how far the information reported by issuers in their June 2018 interim financial statements had changed in comparison with the information reported in 2017 year-end financial statements on the progress towards the introduction of this standard and its expected impacts.

The New IFRS Conceptual Framework – A Closer Look

Far from revolutionising the IFRS landscape, the new Conceptual Framework clarifies, redefines and supplements the existing version, re-examining the argument in the light of the fundamental characteristics of the financial statements and cost-benefit constraints.

Draft Transfer-Pricing Law Approved By Cabinet

On 3 January 2018, the Cabinet approved a draft transfer-pricing law which has been considered and commented on by the Council of State, and passed in a public hearing held by the Revenue Department. However, the draft transfer-pricing law is not yet in effect, but must still be submitted to the National Legislative Assembly for the legislative process.

Personal Income Tax Return (PND 91) – A Closer Look

All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.