and a waiver is granted by the Office: (1) The value of outstanding investment units is insufficient to accommodate the expenses for further investment management; (2) The nature of the sale of
) The value of outstanding investment units is insufficient to accommodate the expenses for further investment management; (2) The nature of the sale of investment units, the number of unitholders or the
adopted Thai Financial Reporting Standards (TFRS) 15, Revenue from Contracts with Customers. The standard affects the accounting of handset campaigns which are contracted with price plans. Prior to 2019
procuring program rights and entered into a negotiation with the Company over the return of an outstanding amount of program rights and changed the entity who will be responsible for purchasing program rights
recorded in order to more accurately reflect the value of financial assets. -3- Summary of Operation for Q4-2022 Outstanding by Quarter Change Topic Q4 – 22 Q3 – 22 Q4 – 21 Q4 – 22 VS Q3 – 22 Q4 – 22 VS Q4
requirement of accounting standards. • Unrealized gain on exchange rate from financing activities in Q3’2019: This item mainly comes from the outstanding of US dollar debts; the company booked unrealized gain
domestic sales accounting for 63 percent and 37 percent of total Revenue-sales, respectively. The sharing of gain (loss) from investment value of the associates and joint venture for the 1st quarter 2020 was
disclosure timing of M&A information and the quality of accounting information after IFRS adoption: the case studies of China and India?. The papers showed that quality of financial and non-financial
below the manager, all persons holding positions equivalent to the fourth highest person on the management level, including persons holding a manager position in the accounting or finance department or
investments undoubtedly underscore the importance of financial reports, audit quality and development of international accounting and auditing standards. The meetings of audit regulators in Asian and ASEAN