with law controlling business undertaking of such legal entity; (2) not have financial condition that is likely to cause damage or any other circumstances that show its financial hardship; (3) within
worldwide is expected to show improvement, which is likely to coincide with gradually rising inflationary pressure. Inflation is set to edge up amid soaring oil prices in the global market where this year’s
., and M. Scholes, (1973). The Pricing of Options and Corporate Liabilities. Journal of Political Economics, 81, 637-659. Boyle, P., and D. Emanuel, (1980). Discretely adjusted option hedges. Journal of
Given to Commercial Banks to Act as Identity Provider or Source of Data in the Digital Format, effective from September 4, 2018. The regulation extends the business scope of banks which show readiness in
capital market received “very good” assessment result (10 percent), two of which were small-sized audit firms. The above facts show a positive sign that audit firms in the capital market place a great
examining journal vouchers. Examination of journal vouchers Example 1 : Testing of journal vouchers did not link the audit procedures with the risk of material misstatement arising from fraud. This was due to
consist of THB 3,022 million as the cost of construction, show equipment, theme park design and decoration, service fee for specialist and interest expense, while the remaining THB 548 million accounts for
million, or increasing THB 4.22 million. The consolidated financial statements show a net profit for the year 2018 of THB 208.53 million; while the net profit attributable to the shareholders of the Company
%. The consolidated financial statements show a net profit for the nine-month period in Q3/2017 of THB 150.18 million; while the net profit attributable to the shareholders of the Company in Q3/2017 is THB