ซึ่งไมมีภูมิลําเนาในประเทศไทย บริษัทจัดการอาจจัดทํางบการเงินใหเปนไปตามมาตรฐานการ บัญชีของ International Accounting Standards Committee หรือ American Institution of Certified Public Accountants หรือ

impact assessment process so as to follow Joint Commission International Accreditation Standards for hospitals. Wattanapat Samui Hospital project will be built as a three storey patient service building

approximately 42 percent – 52 percent during the period between 2017 and 2015, including the fact that PCCA’s manufacturing plant has been certified by international standards. Should PCCA manufacture and supply

been certified by international standards. Should PCCA manufacture and supply more products, PCCA will be in a position to generate profits, which are expected to be supported by the integrated benefits

บัญชีมีระบบการควบคมุคุณภาพงานสอบบัญชี จากรายงานการประเมินมาตรฐานดานบัญชีและการสอบบัญชี (the Reports on the Observance of Standards and Codes (ROSC) Accounting & Auditing modules, April 2008) จัดทําโดย

International Financial Reporting Standards (IFRS) หรือ Financial Accounting Standards (FAS) หรือ United States Generally Accepted Accounting Principle (US GAAP) หรือมำตรฐำนกำรบญัชีอ่ืนท่ีส ำนกังำนยอมรับ โดยใหแ้

National Institute of Standards and Technology (NIST)1 (ต้องมีลักษณะครบทั ง 5 จึงจะเข้าองค์ประกอบ) 1 http://csrc.nist.gov/publications/nistpubs/800-145/SP800-145.pdf http://csrc.nist.gov/publications

the company’s profit before tax lower by THB 68 mn in 1Q20. Impact from the implementation of new financial reporting standards From 1 January 2020, the Company has adopted Thai Financial Reporting

from any use of this presentation or its contents or otherwise arising in connection therewith. Individual situations and local practices and standards may vary, so viewers and others utilizing

/2019. 2/ Impact from the adoption of Thai Financial Reporting Standards 16 Leases (TFRS 16) since 1 January 2020 which caused higher depreciation and interest expenses (net after tax). Operating