rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk

Issued and paid-up share capital 21. Stock rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25

book value of the asset. 24. Revaluation surplus (deficit) in investments means the difference between the book value and fair value of investment, which is determined by the Accounting Standard to be

and building previously used for such business. In this year, ABC sold the assets and transferred revaluation surplus to gain on sale of the assets presented in the income statement. The transfer was

surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred

non-compliances were resulted from failures to record employee benefit obligation in accordance with Thai Accounting Standard No. 19 ?Employee Benefits? prescribed by Accounting Standard Committee

Thai hospitals due to credibility of quality and standard of medical treatment amid upward trend of expatriates and medical tourists; and (iv) plans by existing hospital operators to invest in new

credibility of quality and standard of medical treatment amid upward trend of expatriates and medical tourists; and (iv) plans by existing hospital operators to invest in new hospitals and medical equipment

the first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17) on 1 January 2025. Consequently, the auditor was unable to review the source of input data, the

into the market as compared to the previous year. Furthermore, the amount of NPLs to loans ratio is higher, coupled with the new accounting standard which would put some pressure to several financial