constant volatility and instability in various ways due in part to the global pandemic of COVID-19 and the fast-paced changes in technology. Thus, it is inevitable for auditors to adjust their methodology to

qualification requirements intact and adjust the licensing fee structure to prevent overburdens to business operators.Essentially, this approach would allow an applicant to apply for a package of licenses at one

companies to adjust themselves. While innovation and new technologies have been brought to business strategies, while investors and related parties? expectations particularly in environmental and social

which have not yet recovered. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 641.29 million baht or equivalent to 50.31% gaining from sales revenue which it

problem of purchasing power and incomes which have not yet recovered. Furthermore the liability stayed in high level and this was slightly speeded up the consumption. Therefore, it affected the expense

result from the company has additional long-term employee benefit liability of baht 12.5 million in accordance to the labour protection Act BE 2562 that stipulates additional legal severance pay rates for

yet recovering. The high liability affected the expense atmosphere to be sluggish. Cost of goods sold was 167.05 million Baht, it has reduced by 3.57 million Baht or equivalent to 2.09%, compared to the

could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. 4. New policy on allowance for obsolete inventories Inventory from 1 year and above and

มีภาระดอกเบ้ีย (ร้อยละ) 36.82 /1 อตัราส่วนทางการเงินจดัท าบนมาตรฐานบญัชี TFRS-16 /2 รวมหน้ีสินตามสัญญาเช่า (Lease Liability) ผู้มีอ านาจลงนาม…………………..…………………………..…………….. (นฐิัยา พวัพงศกร) หวัหนา้ฝ่าย

equity, (2) the additional capital to ensure business continuity, and (3) the additional capital to cover potential liability risks due to professional negligence. Actions in case of failure to meet the