the SBP. These transactions reflect the continuing development of the use of proceeds bond market. Specific examples of such transactions can be found in the sustainable finance section of ICMA’s

shifted to reflect changes in balance sheet valuation. According to ISA 240, ‘The auditor’s responsibilities relating to fraud in an audit of financial statements’ (IAASB, 2009), an auditor must presume

Balance sheet ▪ Adjust asset impairment charges Cash flow statement ▪ Adjust capital expenditure Valuation ▪ Adjust the discount rate ▪ Decrease / increase / exclude the terminal value 10 Reflect

success of the work for projects that are still operating, 2. Cost of construction for three-month period is in the amount of Baht 61.34 million which decreases of 64.93% and for nine-month period is in the

capable, honest, and hard-working for long-term business success.

nearing completion. Moreover, projects that are operating at still the beginning stage thus, the Company is able to recognize revenue only in proportion to the success of the work. 2. Cost of construction

by Baht 94 million or 5.9% from last year, which was 1,591 million. Mainly it was from spending control efficiently due to the success of Brand investment strategy, Moreover, there was a joint

0.88 million baht or 6.87% due to revenue recognition according to the stage of success. 1.7 Income from loans of 0.15 billion baht to 0.08 million baht, an increase of 131.25 percent in the quarter 2

amounted to 12.88 million baht, a decrease of 3.69 million baht or 22.27% due to revenue recognition according to the stage of success. 1.7 Other income amounted to 2.48 million baht, a decrease of 0.42

Success) และเมื่อเรียกดูสถานะของเอกสารที่ปุ่ม “ Click ที่นี่เพื่อดูประวัติการส่งข้อมูล ” ระบบจะแสดงผลเป็นรายการที่ส่งเป็น Not confirm จนกว่าจะถึง 6.00 น. ของวันรุ่งขึ้น เมื่อระบบ จึงจะเปลี่ยนเป็น Confirmed