practices for accounting and audit. Divergences from international standards and practices (and the reasons for these divergences) should be disclosed by the standard-setters.  Legal and regulatory

. Limited (“VNTH”), its subsidiary in Singapore, and then realized loss on foreign currency differences on dissolution amounting to -13 MB from other comprehensive income to the loss for the year. MTHB % MTHB

the firm obtains assurance that work done is appropriate? C Consultation/ Differences of opinion: 7 Has the firm established policies and procedures to provide it with reasonable assurance that

which increased from 94.28% in year 2016, and the gross margin decreased from 5.72% in 2016 to 5.50% in 2017. The increase of gross profit margin was mainly due to differences in product mix as compared

which increased from 94.50% in year 2017, and the gross margin decreased from 5.50% in 2017 to 4.74% in 2018. The decreased of gross profit margin was mainly due to differences in product mix and the

from deferred tax on relating to origination and reversal of temporary differences. Please be informed accordingly. Sincerely Yours, ( Mr. Nipon Leelasithorn ) Chairman of the Executive Director, and

to the timing differences of taxable income or expenses. Please be informed accordingly. Yours sincerely (Mr. Wichai Intaranukulkij) Managing Director

17, 201, while there is no differences of management control in APU. Nonetheless, the Independent Financial Advisory (IFA) confirmed its previous opinion that shareholders should not approve it. The

economy in the long run. Dr. Jitipol Puksamatanan, researcher, Faculty of Business Administration, NIDA said that the result of study illustrated differences in risks and returns based on CG levels of

(Internal) C. Consultation&Differ opinion C Consultation/ Differences of opinion: Firm's Reference /Guidance Notes Description 1 Has the firm established responses to quality risks to ensure that appropriate