Hong Kong. This is an improvement from previous survey when Thailand was ranked the fourth. This year Thailand made progress in 4 out of 5 categories (CG Rules and Practices, Enforcement, IGAAP, and CG
loan commitments and financial guarantee contracts. Recognition of allowance for doubtful accounts uses expected credit loss model. As a result of this, the allowance for doubtful accounts is recognized
audit quality, training sessions on how to remedy the recurring deficiencies identified in several audit firms. Such efforts to develop audit 02 quality have evidently paid off with the improvement of the
Expenses 12.30 30.06 13.74 2,252.46 Administrative costs (40.45) (98.85) (47.78) (7,832.79) Allowance for impairment of joint venture capital - - (29.81) (4,886.89) Doubtful accounts (90.99) (222.36) (88.24
) (8,100.00) Doubtful account (0.99) (13.16) - - Loss from impairment of investments in associate (0.01) (0.13) - - บมจ.0107537002109 Page 2 of 14 บริษทั ดีมีเตอร ์คอรป์อเรชัน่ จ ำกดั (มหำชน) Demeter
) (26.52) (5,200.00) Doubtful account (63.99) (838.66) (86.50) (16,960.78) Loss from impairment of goodwill - - (51.20) (10,039.21) Loss from impairment of investments in (0.01) (0.13) (1.64) (321.57) บมจ
expenses 8.48 44.19 11.41 1,870.49 Administrative expenses (32.04) (166.96) (38.23) (6,267.21) Provision for impairment of venture capital - - - - Doubtful account (72.99) (380.36) (86.97) (14,257.38) บมจ
declined. The improvement in credit demand also came from the government’s measures to provide loans to small and medium sized enterprises (SME) as well as loan interest rate cuts. However, loan demand for
individual auditors’ engagement. The overall results of the inspection conducted on 13 audit firms in 2016 during the third cycle, which is between 2016 to 2018, indicated continuous improvement from the
. Administrative expenses at 40.91 million baht, an increase of 19.05 million baht or 87%. the company has increased from operating expenses. 3. Allowance for doubtful accounts (11.39) million baht which decrease