three laws were promulgated to support continuing development of instruments and transactions, namely the Derivatives Act B.E. 2546 (2003), the Trust for Transactions in Capital Market B.E. 2550 (2007

: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the

, infrastructure funds, infrastructure trusts and real estate investment trusts (REIT).The proposed rules would require regular disclosure of the annual registration statement, annual report, financial statements as

…......................................................กรรมการ (นายกรวิชญ์ สวาทยานนท์) &"Angsana New,Regular"&14หมายเหตุประกอบงบการเงินเป็นส่วนหนึ่งของงบการเงินนี้ &"Angsana New,Regular"&14&P PL-T12M บริษัท เอสพีวี 77 จำกัด และบริษัทย่อย งบกำไรขาดทุนเบ็ดเสร็จ

loss, it shall demonstrate the amount of cash in the parenthesis. 10. Earning per share means average of earning per an ordinary share by calculating in accordance with the Accounting Standard on earning

minority interest 7. Profit (Loss) from ordinary activities 8. Extraordinary Items 9. Net income (loss) 10. Earnings per share 10.1 Basic earning per share 10.1.1 Net profit (loss) before extraordinary items

cash in the parenthesis. 7. Profit (Loss) from ordinary activities means profit (loss) from activities which is a part of business operation of company or arising from regular operation of the company

public reporting Transparency in communication of the standards documents and processes Complaints and appeals process Regular reviews and revisions of the standard Standard gives accreditation Stakeholder

securities company shall provide an operation control measure for the regular computer operation in order to render the computer system and data processing to be capable of operating continuously, correctly

, efficiently and up to date. Clause 9. The securities company shall provide an operation control measure for the regular computer operation in order to render the computer system and data processing to be