, 2019. This Labor Protection Act stipulates additional legal severance pay rates for employees who have worked for an uninterrupted period of twenty years or more. Such employees are entitled to receive
costs (Tobin, 1958). Page 17/40 Mackie Mason (1988) studies on tax effects on asset values and investment decision and find that non debt tax shield e.g. the amount of tax carry forward or tax exemption
employees who worked for an uninterrupted period of twenty years or more and their employment were terminated due to retirement. This caused a onetime expense in the amount of THB 39.60 million in Q2 2019. As
service cost as an expense in statement of comprehensive income due to the recognition of additional legal severance pay rates for employees who have worked for an uninterrupted period of twenty years or
of additional legal severance pay rates for employees who have worked for an uninterrupted period of twenty years or more. Such employees are entitled to receive compensation of not less than 400 days
an uninterrupted period of twenty years or more. Such employees are entitled to receive not less than 400 days compensation at the latest wage rate. This change is considered a post-employment benefits
หุ้นกู้และกองทุน - รองชนะเลิศอันดับ 2 ได้แก่ ทีม PangNoi เจ้าของผลงาน Invest Shield แอปพลิเคชันป้องกันและลดความเสียหายจากโฆษณาและการหลอกลวงลงทุน - รางวัลชมเชย ได้แก่ ทีม ESG Ez Invest เจ้าของผลงาน ESG Ez
uninterrupted period of 20 years or more is entitled to receive payment of not less than his/her last rate of wage for 400 days, this law is effective since 5 May 2019. Despite such change, for 3 months period of
from the recognition of tax shield as aforementioned. Liabilities as of 30 September 2017 decreased substantially mainly from the repayment of debt owed to financial institutions. The repayment was from
building renovation while other asset mostly increased from deferred tax which added by THB 26.6 million stemming from the recognition of tax shield as aforementioned. Additionally, the Company’s trade