Company has to recognize loss from allowance goodwill and intangible assets (international expansion) from the beauty business of THB 1,858 million. The consolidated loss of YE 2017 is THB 2,415 million

to recognize loss from allowance goodwill and intangible assets (international expansion) from the beauty business of THB 1,858 million. The consolidated loss of YE 2017 is THB 2,415 million

: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the

ต่าง ๆ เพ่ือสนับสนุนด้านการวางแผนก าลังคนในวิชาชีพบัญชี และพัฒนาบุคลากรที่มีคณุภาพตรงกับความต้องการ 51 ท่ีมา : The Global Happiness Council. 2019. Global Happiness and Well-Being Policy Report 2019

difficult to sell. 2. The Company will be able to recognize profit from the sale of this asset in the amount of THB 309.45 million or a net profit from the sale after deduction of fees and expenses totaling

expanding distribution channel. 1.3) Revenue from selling of real estate increase 80. 83 million baht or 100% due to its subsidiaries start to recognize revenue from selling of real estate. 1.4) Revenue from

. which is held 51% by the Company starts to recognize revenue. 1.3) Revenue from Real Estate Development increase THB 80.79 million due to starting of revenue recognition of the subsidiary. 1.4) Revenue

products and service with best attention for enhancing their personality to be confident as well as to aware of taking good care in skin care, healthy body and mind, own happiness and the accompany. Revenue

marketing activities. 1.3) Revenue from selling of real estate increase 62 . 6 7 million baht or 100% due to its subsidiaries start to recognize revenue from selling of real estate. 1.4) Revenue from

already started to recognize income from June 2017, mainly from the sales of Gift/Item on Angel on Duty Platform and FINIX TV Platform which are, currently, consolidated platforms. With respect to income