adopted the Thai Financial Reporting Standard No. 15, subject to Revenue from Contracts Made with Customers ("TFRS15") which was effective on January 1, 2019. In order to comply with the accounting standard
institutions. 5. The Company had net loss of Baht 75.46 million, increased from the year of 2018 by Baht 22.33 million, or 42%. 6. The Company reviewed and changed its accounting policy for the value of property
investments are stated of fair value or market price by the end of accounting period (as of March 31, 2020 and 2019). 5. Finance cost increased by Baht 0.69 million compared with the same period of the previous
Thailand. 3. Expected credit losses increased by Baht 7.42 million over the same period last year due to the accounting guidance related to financial instruments and disclosures applicable to insurance
(Form 61-2); (9) Copy of the membership card of the Federation of Accounting Professions (FAP) and evidence on renewal of such membership of the applicant; (10) Copy of the certified public accountant
: Certification of Information 37 Attachments: Attachment 1: Details of directors, executives, controlling persons, the person assigned to take the highest responsibility in Accounting and Finance, the person
take the highest responsibility in Accounting and Finance, the person assigned to take direct responsibility for accounting supervision, the Company’s secretary and the representative for contact and
ซึ่งในทางปฏิบัติหากมาตราฐานการบัญชีของไทย และประกาศคณะกรรมการ ก.ล.ต. ยังไม่ครอบคลุมในเรื่องใดให้ใช้มาตรฐานการบัญชีที่กำหนดโดย Internationnal Accounting Standards Committee (IASC) และมาตราฐานการบัญชีที่
Accounting Standards Committee (IASC) หรือ American Institution of Certified Public Accountants (AICPA) หรือ Financial Accounting Standards Board (FASB) บริษัทจะต้องปฏิบัติตามมาตรฐานการบัญชีของต่าง