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
mn. Impact from the implementation of new financial reporting standards From 1 January 2020, the Company has adopted Thai Financial Reporting Standard - Financial instruments group (TFRS9) and Thai
for setting provision for deteriorated inventory based on product life which is based on the generally accepted accounting standards. (4) Liquidity and Capital Sufficiency The Corporate Group has
financial reporting standards. Yet - Translation - Page 4 of 6 the impairment loss of assets is a non-cash item therefore there is no impact on the Company’s cashflow management. Also, the transaction is not
operations in which allowing the Company still have good operating results in the future. The Company is aware of the important accounting standards that have changed and been effective since the beginning of