components of equity according to new financial reporting standards –TFRS9. • As a result of the foregoing, net interest-bearing debt to equity ratio increased from 1.0 times as of December 31, 2019 to 1.1
expenses 2,583 2,545 1.5 3,355 (23.0) 7 Expected Credit Loss (ECL) From 1 January 2020 onwards, the expected credit loss (ECL) will be based on impairment requirement under Thai Financial Reporting Standard
reviewed by auditor, the Company has adopted the IFRS 15 – Revenue from Contracts with Customers, effective January 1st, 2019 onwards. This impacts the reporting of financial statements, particularly the
Thai Financial Reporting Standards 16 (TFRS 16). 2.2 Investments in joint ventures and associates increased by THB 134 million primarily due to share of profit from investment in joint ventures and
Reporting Standards (TFRS) 9 regarding Financial Instruments and TFRS 16 regarding Leases since 1 Jan 2020. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into three
การบัญชี International Financial Reporting Standard (IFRS) ผลการรับฟงความคิดเห็น ผูแสดงความคดิเห็นสวนใหญเห็นดวยกับแนวทางการปรับปรุงเกณฑขางตน อยางไรก็ดี มีขอสังเกตวามาตรฐานการบญัชีของ home
the Host Country, regulators should consider requiring the exchange rate between the financial reporting currency and the currency of the Host Country. If the Host Country has designated an official
Resources CONTENTS Executive Summary and Management Guidelines to Mitigate the Effects of the COVID-19 Outbreak 03 Statement of Income 09 Business Performance 11 Statement of Financial Position 24 Cash of
Resources CONTENTS Executive Summary 03 Statement of Income 07 Business Performance 09 Statement of Financial Position 21 Statement of Cash Flows 23 Financial Ratios 24 Environment Management Accounting 26 3