Tax B.E. 2508 ( 1965) . The Land and Building Tax Act impose tax on owners of land and buildings and specifies maximum tax rates to be applied based on the value of the asset as appraised by the
approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because it consists of present land cost and construction expenses which
, travelling aboard were not allowed. - The meeting with external parties in person were not allowed, conference call or online meeting was applied instead. - Approving to the change of appropriate working time
general approach is applied to calculate expected credit losses on other financial assets. 2.2 TFRS 16 Leases TFRS 16 supersedes TAS 17 Leases together with related Interpretations. The standard sets out
Company has managed costs of production and product mix efficiently. However, the Company had applied and accounted for expenses from rental contracts according to TFRS 16 – Leases, which affect to net
financial assets that are credit-impaired upon the initial purchase or acquisition and a general approach is applied to calculate expected credit losses on other financial assets. 2.2 TFRS 16 Leases TFRS 16
prior to the exercise date; Clause 10 The number of newly issued underlying shares applied for an offer for sale, combining with those provided by a company as underlying shares of convertible bonds or
3 1.5 Changes in Accounting Policy On January 1, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied
, 2018, the Company had applied accounting policy for derivative financial instruments and hedge accounting. The changes have been applied retrospectively. The significant principles are as follows
performance indicator which is applied by other operators in the same business and various investors. Cash collection is calculated based on key items and recognizable cash items only, and so does not include