seller is referred to the appraisal of Sasirachada Co., Ltd. which determines the project value by using the cost approach and income approach. The Company chooses to use the value measurement by cost

approach. The Company chooses to use the value measurement by cost approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because

. The Group chooses retrospectively adjustment in the period of initial application. For statements of profit or loss and other comprehensive income, the changes are as follows: - 1) The commission paid

Customers” which become effective for fiscal years beginning on or after 1 January 2019. The Group chooses retrospectively adjustment in the period of initial application. For statements of financial position

after 1 January 2019. The Group chooses retrospectively adjusts in the period of initial application. The adjustments are described below; 1)  Commission paid to obtain a contract - the Group has

During the year ended 31 December 2019, the Group has adopted TFRS 15 “Revenue from Contracts with Customers” which become effective for fiscal years beginning on or after 1 January 2019. The Group chooses

be prohibited from soliciting money, gifts, or favors from anyone with whom the CRA does business and should be prohibited from accepting gifts offered in the form of cash or cash equivalents or any

that owns a trading instrument issued by a rated entity or obligor 2.16 A CRA employee should be prohibited from soliciting money, gifts, or favors from anyone with whom the CRA does business and should

chooses to prepare and submit a report under Clause 36 based on a calendar year, the period for submission of a mutual fund report in each accounting period shall be extended to 4 months from the end of