the smaller store layout and Grab and Go products. At present, the Company has 31 operating branches of ‘Mikka’ in which 11 branches are owned by the Company, distributed across several office and
remained concentrated on smaller packages as consumers affected by sluggish economy are seeking for value-for-money. Therefore, the industry ARPU remained under pressure amidst weak spending environment
to the increase in total revenue especially from dessert café. At the same time, the expense has increased at a smaller proportion as a result of the Company’s ability to manage costs which allows the
relevant to all signatories. For example, smaller institutions may judge that some of its principles and guidance are disproportionate in their case. In these circumstances, they should take advantage of the
complaint unit; (10) demonstration of the following statements in a rectangle with the letters of not smaller in size than the size of letters of general content: “Securities investment may encounter both
auditors. Larger firms have lower adjustments than smaller firms. Larger firms may have more resources to invest in accounting systems resulting higher quality accounting system. 17 The number of
additional clarity to others. While some of the Principles may be more appropriate for larger than for smaller companies, it is suggested that policymakers may wish to raise awareness of good corporate
Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...
disclosure levels across the full universe of 61 companies. It showed better disclosure rates amongst the largest companies (by market capitalisation) versus the smaller companies. Overall disclosure rates for
WINNER store to expand its target segmentation of mass market. The new concept of a smaller size furniture store will focus on penetrating second-tier provinces and cities where Index Living Mall store has