the financial reporting currency and the Thai Baht should be provided, using the exchange rate designated by that country for this purpose, if any: (a) at the latest practicable date; (b) the highest

not covered by Thai Financial Reporting Standards, mutual funds or trusts shall specify the accounting policy used in recording such matter in notes to the financial statement and provide an explanation

Financial Reporting Standards No. 16 since the beginning of this year. Causing the subsidiary companies to record the rental decreased. Management Discussion and Analysis, Q1/2020 Page 3/ 7 Jaymart Public

2019, AIS adopted Thai Financial Reporting Standards (TFRS) 15 regarding revenue from contracts with customers. The standard affects accounting of handset campaigns with price plan contract. This

* According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments since January 1, 2020, the Company reclassified loan from financial institution for the MRT Purple Line Project (the

policy. Moreover, in the first quarter of 2020, the Company has an additional provision in accordance with the new Financial Reporting Standards (TFRS 9) coupled with provision for future impact of ongoing

รบญัชีของ International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States Generally Accepted Accounting Principle (US GAAP)  แกไ้ขเพ่ิมเติมโดยประกาศคณะ

;  (ข)  International Financial Reporting Standards (IFRS)       (ค)  Financial Accounting Standards (FAS)      

)  International Financial Reporting Standards (IFRS)       (ค)  Financial Accounting Standards (FAS)       (ง) 

. However, the Company still has retained deficit within 5 years from the loss year (As at June 30, 2017, the balance was 41 million Baht) Such loss, according to Thai Accounting standard No.12, requires the