goals. The financial experts will guide and educate the participants about personal finance, debt management, saving and investment suitable to their profiles. Then, the participants must plan and adjust
includes the following: IV. A mechanism should exist to require auditors to be subject to the discipline of an auditor oversight body that is independent of the audit profession, or, if a professional body
which the possible effects on current period’s figures exist, where: ( 2.3.1 corresponding figures contain material misstatements but there is no effect on current period’s figures (paragraph
imposed by management (paragraph........). ฆ 2.3 Corresponding figures contains or may contain material misstatement which the possible effects on current period’s figures exist, where: ฆ 2.3.1
which are fixed cost still exist and not variable to the income such as animal feed, utilities, water-electricity bill. Therefore, the company has managed to reduce some unnecessary expenses during the
the transaction, Modern Company must adjust its business structure by buying out land and factory buildings as well as adjust all existing assets and liabilities of the company except tools, machinery
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to adjust the cost. Payment, will be on 2019 after the board approves. Opinion of Board of Directors including Audit Committee The Board of Director’s meeting, where there was no directors who have
bargain purchase at the amount of 33.64 million baht in Q4/2018 but the actual acquisition transaction was completed in Q2/2018, so we adjust the financial statement of 2018 by recording such profit in Q1