Chiangmai, CentralPlaza Pitsanulok and CentralPlaza Grand Rama9. Revenue from food center services Due to the adoption of Thai Financial Reporting Standard 15 (TFRS 15) on Revenue from Contracts with

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

การบัญชี International Financial Reporting Standard (IFRS) ผลการรับฟงความคิดเห็น ผูแสดงความคดิเห็นสวนใหญเห็นดวยกับแนวทางการปรับปรุงเกณฑขางตน อยางไรก็ดี มีขอสังเกตวามาตรฐานการบญัชีของ home

this standard, the method of revenue recognition of the Company shall change. Non-performing loans purchased from financial institutions, which are under IFRS9 standards, are considered to be purchased

, under the management's analysis, the said standard shall cause the financial ratio in terms of capital structure, the Debt to Equity Ratio, to change in an increased direction. Since the Company has to

standards The Group has adopted financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) and leases standard (TFRS 16) retrospectively from 1 January 2020. The following

earnings amount and eliminate the impact incurred from implementation of the Chapter 9 of International Financial Reporting Standard – Financial Instrument effective on 1 January 2020, from the total

be based on impairment requirement under Thai Financial Reporting Standard No. 9 (TFRS 9). Financial instruments under TFRS 9 are classified into 3 stages. For stage 1, TFRS 9 requires ECL allowances

financial reporting standard; 3. an expression of opinion that the auditor’s scope of audit is limited by any act or omission to act of the applicant, its directors or executives; 16 If the applicant is the

Statement and have commented that the Financial Statement was accurate as it should be materially of financial report standard. 1.6. Changing of the account policy significantly The changing of account policy