earnings management Accrual earnings management Timing for manage earnings During the fiscal year After the end of the accounting period but within the confines of accounting system Benefits Not a GAAP

when that right is conditioned on something other than the passage of time (i.e. the entity future’s performance)” Opening and closing balances of contract assets Relationship between the timing of

devices to deliver bundled solution to clients. We saw a pick up in the hardware sales as Tiger was agile in offering advance clocking devices that incorpoarte temperature control during the Covid era

due to the recording of gain on land revaluation during the year in the amount of Baht 173.58 million and the recording loss on re-measurement of employee benefit obligation in the amount of Baht 3.76

Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402 07 Contents Executive Summary The capital market is a fundamental component in driving Thai...

recording of warehouse construction during the period. As of March 31, 2018, total liabilities presented at Baht 1,225.5 million, increased by 4.8%, mainly due to the increment of short-term loans during the

.  Therefore, there was a recording of transactions relating to leases relating to  the operations of the business.    Total Shareholders’ Equity increased from THB 953.94 million as of 31 December 2019 to THB

% comparing to Q2 2019. This diminishing was mostly caused by decrease of Epichlorohydrin’s spread margins, lower sales volume as a result of the spread of COVID-19 infection and recording of tax expense from

enroll employees in the provident fund, providing the default portfolio for a member who does not make a selection, and specifying the details of accounting and recording of fund incomes and expenses; 3

means, the securities company shall keep the records of such transaction by using tape recorder or electronic data recording device. Clause 14. A securities https://publish.sec.or.th/nrs/65se.pdf ประกาศ