แนวทางที่เสนอ : ใช ASEAN Equity Disclosure Standard โดยใหเปดเผยขอมูล รายการที่เกีย่วโยงกันดังกลาว ยอนหลัง 3 ปจนถึงปจจุบนั 1.3 การจัดทําและเปดเผยขอมูลในงบการเงนิ filing ปจจุบัน : งบการเงินตองเป
standard (TFRS 15). 23,773.3 9,724.0 14,049.3 22,809.6 9,771.4 13,038.2 0 5,000 10,000 15,000 20,000 25,000 Total Assets Total Liabilities Total Shareholder Equity 31-Dec-18 31-Mar-19 Million Baht 6 The key
statements from cost method to equity method applying Thai Accounting Standard no.28 (TAS 28): Investments in Associates and Joint Ventures, 1 January 2020 retrospectively (full retrospective approach
18.8 million from the adoption of TFRS16 leases standard. 11 Equity Shareholders' equity as at 31 March 2020 and 31 December 2019 were Baht 11,386.6 million and Baht 10,793.0 million. Increased by Baht
mainly from decrease of Total Shareholder Equity from adopting new accounting standard TFRS 15, and activated borrowings from financial institutions Long-term and Short-Term of Baht 41.0 million and Baht
mainly from decrease of Total Shareholder Equity from adopting new accounting standard TFRS 15, and activated borrowings from financial institutions Long-term and Short-Term of Baht 205.1 million and Baht
’ Equity was Baht 13,559.3 million, decreased by Baht 490.0 million from Baht 14,049.3 million at the end of 2018, mainly decreased from adopting new accouting standard (TFRS 15) in Retained Earnings. As at
from Baht 14,049.3 million at the end of 2018, mainly decreased from adopting new accouting standard (TFRS 15) in Retained Earnings. As at 31 December 2019, the Company’s Debt-to-Equity ratio was 0.95x
. Shareholders’ equity decreased 100,725 baht compared to the last year due from adjustment of beginning retained earnings as a result of the adoption of the new financial reporting standard in year 2020. From the