then asked the client to transfer the subscription money into her own banking account without actually using the money to buy such shares for the client; (2) In July 2017, Nutnicha borrowed shares of
surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred
บันทึกรายงานการประชุมกรรมการ 5ส ครั้งที่ 01/2551 Eureka Design Public Co., Ltd. 19 Moo 11 Tambon Ladsavai, Amphur Lamlukka, Pathumthani 12150, Thailand, www.eurekadesign.co.th Tel: +66(0)2-192-3737