of business operation and financial statement from January 1, 2020 is under Financial Reporting Standard No.9 RE: International Financial Reporting Standard 9 (IFRS 9) and 16 RE: Leases as effective
value is reduced in the same value making the net profit unchanged. Therefore, in order to comply with the Financial Reporting Standard No. 15 (TFRS 15), subject: The revenue from contracts made with
in November 2019 and the record of items in the Main Lease Agreement (80% of the OFC) in compliance with the latest Thai Financial Reporting Standard (TFRS) that caused an increase in the amount of
Regulations - PVD Act Ministerial Notifications Regulatory Summaries Fundraising Market Professionals Financial reporting and audit oversight Business Operators Mutual Fund Registered Person Cross-border
herein. 1 Bangkok Commercial Asset Management Public Company Limited 1. Key Highlights in Q1/2020 1.1 The adoption of the New Financial Reporting Standards (TFRS) The company has adopted new financial
payment will be made on April 24,2020. 2. Key changes to accounting principles (TFRS 9) The company’ s first time adoption of the current Thai Financial Reporting Standards or TFRS after January 1, 2020
applicantas specified in Clause 12 shall be in accordance with the following rules: (1) being prepared in compliance with the following financial reporting standards or any other reporting standard rendered
Corporation PCL. This amalgamation in accounting aspect has to be a sell of existing subsidiary, and then invest in the new bio-fuel company instead (KSL’s new associated company). As a result, the Company