reported earnings objective - to avoid loss - to increases in annually earnings - to meet analysts’ earnings forecasts 4 Motivations to Manage Earnings Internal factors External factors Firm’s
and manage the inventory at the factory warehouses caused an expense of Baht 44.8 million, an increase of 2.3%. Allowance for the Decline in Value of Inventory Allowance for the decline in value of
“Miyabi” trademark to manage 3 outlets from September 1st, 2017 to May 31st, 2018. Mr.Jones’ Orphanage: sales was 1.1 Million THB, decreased by 19.9 Million THB or -94.8% YoY. The company decided to close
about impairment of assets and revenue recognition. • Mining companies often operate in foreign jurisdictions, which makes the access to component auditor work papers particularly important. • Layoffs in
., Ltd., in the proportion of 40% of total ordinary shares Therefore the company must have revenue recognition Into the financial statement Resulting in increased service revenue Which can classify income
56.11 million baht respectively, an increase of 71.44 million baht or 127.32 % as a result of recognition The income of Euroasia total Logistics Co., Ltd., which is the main cross-border land
ordinary shares Therefore the company must have revenue recognition into the financial statement Resulting in increased service revenue Which can classify income as follows Unit : million baht Service For
significantly at 120% YoY from sales recognition of Long Quan Safe Food JSC (LQSF) in Vietnam. If excluding LQSF, export branded sales still increased 31% YoY. If according to the former accounting standards, in
Section 133 Securities and Exchange Act B.E. 2535 Section 133. The securities company shall manage a private fund with honesty and care to preserve the interests of the person who has authorized the