รายได้ เมื่อลกูค้ามีอ านาจควบคมุในสนิค้า จากเดิมที่เคยรับรู้เป็นรายได้และต้นทุนของโครงการตามวิธีอตัราส่วนงานที่ท า (percentage of completion) ตาม มาตรฐานการบญัชีฉบบัท่ี 11 เร่ืองสญัญาก่อสร้าง 4. รายได้
the real estate project has been completed and transferred to the customers after completion of the payment. Despite the sales of assets in the previous year there are remaining backlog and inventories
period of last year. These increasing revenue resulted from revenue recognition by percentage of completion of projects on hand (Backlog) which were hired on 2017 until 30 June 2019. As at 30 June 2019
comprehensive income when the real estate project has been completed and transferred to the customers after completion of the payment. Despite the sales of assets in the previous year there are remaining backlog
fixed toll revision every 10 years in accordance to the concession which revenue sharing remained as current proportion. 4. The Completion Commercial Operation of MRT Blue Line Project On March 30, 2020
values of Baht 788.66 million and the backlog of Baht 321.64 million which expected to be completed in 2019. There was no service project at the end of year because of completion and deliver. There is no
from construction contracts which are defined output by using the percentage of completion method. Moreover, due to the impact of COVID-19 pandamic leads the Group’s revenue reducing from sales plan of
resulted as the gradual discontinuation of the loan interest from Veranda Residence Hua-Hin project capitalized as construction costs after completion and the transfer of ownership. Net profit and net profit
transfer the remaining units in 2019. 2. Completion of SPRIME establishment – on 18 January 2019, S REIT Management Company (“SREIT”) – our wholly owned subsidiary and REIT manager of SPRIME – has completed
accordance with percentage of completion of the fair value of assets. The Group’s management also recognized cost of construction under a concession arrangement at actual cost amounting to Baht 131.3 million