หน้า 3. เนื้อหา สำนักงานได้ออกประกาศคณะกรรมการ ก.ล.ต. ที่ กน. 20/2547โดยยึดหลัก objective based ซึ่งจะระบุให้ทราบถึงวัตถุประสงค์ของการกำหนดเกณฑ์ที่ชัดเจน ส่วนวิธีปฏิบัติในรายละเอียดจะกำหนดในระดับประกาศ
กำหนดวิธีการคำนวณมูลค่าไว้ ให้การคำนวณมูลค่าสัญญาซื้อขายล่วงหน้าเป็นไปตามวิธีการ ที่ได้ตกลงกับลูกค้า (2) วัดผลการดำเนินงาน (Performance Measurement) ของการลงทุนในหรือมีไว้ ซึ่งสัญญาซื้อขายล่วงหน้าตามหลัก
% from previous year as the revenue recognition on progress measurement method towards complete satisfaction of the performance obligation on construction service contract that has continuously awarded
million or 7% comparing to 31 December 2019. This mainly driven by TFRS16-Leases adopted in 2020. The standards set out principles for the recognition, measurement, presentation and disclosure of leases
), Investment Property The Company changes the measurement of the investment property from cost model to fair value model retrospectively (full retrospective approach). Changes in accounting policies: Thai
measurement of financial assets and financial liabilities, impairment of financial assets and general hedge accounting as well as leases standard (TFRS 16). However, the Company has not restated the comparative
principle from the adoption can be summarized as follows: Guidance on the classification and measurement of financial instruments at either fair value or amortized cost based on determination the type of
connection points of water distributors due to the lockdown measurement in Vietnam during COVID-19 pandemic Normalized Share of Profit from Investments in Associates from Power Business during the first
has recovered from the easing of COVID- 19 measurements and the end of the government measurements including free internet data, free minutes for voice calling, subsidies in utilities in the previous
financial statements for the same period of the previous year after the fair value measurement of the identifiable assets acquired and the liabilities assumed at the acquisition date, and the measurement of