program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
and near market value Payment term By cash with 180 days of credit term The reason To reduce the idle equipments in order to create maximum benefits for the Company and its subsidiary, CCET sold the old
Cost of sale - Cost of goods sold 5,627 4,405 28% Cost of sale - idle costs 134 69 94% - Loss on devaluation of inventories (Reversal) 77 67 15% Total cost of sale 5,838 4,542 29% Selling expenses 107 97
of goods sold 7,085 5,248 35% - Idle cost - 72 -100% - Loss on devaluation of inventories (Reversal) (122) (32) 279% Total cost of sale 6,963 5,288 32% Selling expenses 153 114 34% Administrative
18,225,267,129 29,635,851,220 -63% - Idle cost 1,031,503,026 400,183,219 61% - Loss on devaluation of inventories (Reversal of) 20,966,163 159,314,204 -660% Total Cost of sale 19,277,736,318 30,195,348,643 -57
and service were difficult due to the weak purchasing power. Since the consumers were price- sensitive, together with a high competition in the market, some entrepreneurs turned to reduce their
against COVID-19 and hope for the globe to pass through this difficult time. ………………………………………………………. Tamonwan Narintavanich (Chief Financial Officer) 1 Asian Development Bank
. Entrepreneur have been reducing cost in other side such as wages and utilities, by taking measure to temporarily reduce employment and wages. However, price increases are difficult due to decreasing purchasing
success of the business depends on the number of customers. The potential of the business is thus difficult to be assessed than projects which have operated or provided services for a while. 10 Table of
of the Green Bond Premium in many ways, making it difficult to draw any conclusions and motivating future research. III. Result Summary II. Approaching Green Bond Premium THE EVIDENCE ON THE GREEN BOND