Accounting Standard and Financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) The Company has by applying the modified retrospective approach, but has not restated
” to practice and there was no retrospective restatement of previous year as comparative. According to the above mentioned reasons, they affected to the Company’s loose before corporate income tax amount
practice and there was no retrospective restatement of previous year as comparative. According to the above mentioned reasons, the Company’s lost before income tax was Baht 10.77 million. It decreased Baht
interest expense from lease agreement amount to Baht 0.23 million. Since 1 January 2020, the Company has adopted the Accounting Standards – IFRS 16 “Leases” to practice and there was no retrospective
person was founded since 1997, the Company had to comply with the Land Act 2000 which the outcome was retroactive. (2) THB 3.80 million for engaging Independent Financial Advisor. (3) THB 2.53 million for
. Retrospective adjustments from changes in accounting policy Baht (1.33) million. March 31 December 31 2019 2018 Current assets 981.67 927.84 53.83 Non-current assets 1,197.28 1,198.39 (1.10) Total assets 2,178.96
date on January 1, 2020. By this summarization of business operation and financial statement of year 2019 was prepared under standard before the change and does not have retrospective improvements on
งวด (Modified retrospective) และไม่ไดท้าํการปรบัปรุงยอ้นหลงังบการเงินท่ีแสดงเปรยีบเทียบสาํหรบั รอบระยะเวลาบญัชี พ.ศ.2562 ซึง่เป็นแนวทางท่ีสามารถทาํไดต้ามขอ้กาํหนดของมาตรฐานการรายงานทางการเงินฉบบัดงัก
year amounted to Baht 32 million. • Other comprehensive expense amounted to Baht (2) million. • Legal reserve amounted to Baht (3) million. • Retrospective adjustments from changes in accounting policy
by Baht 8.83 million, mainly due to the following reasons: • Operating income of first half of 2019 Baht 10.52 million. • Retrospective adjustments from changes in accounting policy Baht (1.33) million