correct unit value is at least one Satang or greater, and represents at least 0.5 percent of the correct unit value: (1) Prepare a retrospective value correction report by the business day following the
the correct unit value is at least one Satang or greater, and represents at least 0.5 percent of the correct unit value: (1) Prepare a retrospective value correction report by the business day following
incorrect unit price and the correct unit price is at least one Satang or greater, and represents at least 0.5 percent of the correct unit price: (1) Prepare a retrospective price correction report and a
price and the correct unit price is at least one Satang or greater, and represents at least 0.5 percent of the correct unit price: (1) Prepare a retrospective price correction report and a price
Accounting Standard and Financial reporting standards relating to financial instruments (TAS 32, TFRS 7 and TFRS 9) The Company has by applying the modified retrospective approach, but has not restated
” to practice and there was no retrospective restatement of previous year as comparative. According to the above mentioned reasons, they affected to the Company’s loose before corporate income tax amount
practice and there was no retrospective restatement of previous year as comparative. According to the above mentioned reasons, the Company’s lost before income tax was Baht 10.77 million. It decreased Baht
interest expense from lease agreement amount to Baht 0.23 million. Since 1 January 2020, the Company has adopted the Accounting Standards – IFRS 16 “Leases” to practice and there was no retrospective
the project has progressed 99.84% (The construction plan was 100%). Consequently, the project was completed and its operation started on July 20, 2017. - Banpong Utilities Company Limited, (EGCO holds a
. Retrospective adjustments from changes in accounting policy Baht (1.33) million. March 31 December 31 2019 2018 Current assets 981.67 927.84 53.83 Non-current assets 1,197.28 1,198.39 (1.10) Total assets 2,178.96