difficult interpretation since traditional earnings capitalization models describe that investors are willing to pay a certain multiple for current earnings (Huang and Wirjanto, 2012). After data treatment

across all businesses and homes. The mobile competition landscape in FY22 remained difficult for most operators maintaining their low-price packages to grow and retain the customer base. AIS executed price

, property and water investments. It will also facilitate the issuance of bonds from issuers who would otherwise find it difficult to gain recognition for their low carbon investments. Investment-grade

involvement of the partner and EQCR in reviewing the workpaper or establishing a process for seeking consultation on difficult or contentious matters about the financial reporting standards. Opinions of

services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of

has to adjust the transaction retrospectively. This revised standard does not have any impact on the financial statements as the Management has considered and decided to continue accounting for such

as it was necessary for customer-base expansion in dialysis solution segment to adjust selling price in order to be competitive with competitors in the same market. As a result, 2017 has gross margin

Board or the SEC Office or having not been correcting its financial status or operating result according to the order of such authorities; 6 (8) having not been ordered by the SEC Office to adjust the

(8) having not been ordered by the SEC Office to adjust the defect of internal control, compliance or information management system or having not been adjusting the systems thereof, unless having