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
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
the Thai Accounting Standard. ** Non-recurring profit in 2018 was a result of revaluation of the fair value of 19.89% stake in TBSP before the acquisition, totaling THB 213 million, according to the
SEC is conducting a public hearing on draft notification on financial statement forms for securities companies and derivatives business operators to be in line with Thai Financial Reporting
, karaoke room, ice skate rink and equipment. The effect from the adoption of Thai Accounting Standard, New financial reporting standards and Changes in accounting policies from 1st January 2020 Thai
because the auditor was unable to obtain sufficient audit evidence to review the company’s first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17), effective 1 January
the area of capital market. Furthermore, FAP will give advice, conduct on-site visit and improve their audit quality in accordance with Thai Standard on Quality Control (TSQC 1), Quality Control for
timely manner. Impact from Changes in Accounting Policy From 1 January 2020, the Group has adopted Thai Financial Reporting Standard - Financial instruments group and Thai Financial Reporting Standard No
according to Thai Accounting standard No.12 “Income tax”. However as at 30 September 2017, the Company still has retained deficit to be applied within 5 years from the loss year in the amount of 19.39 million
accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16) which is made effective in the current period. As a result, the company has the right of use assets of 41.4 million baht and