related parties amounted to Baht 54.09 million and impaired on investment Baht 5.45 million. Conclusion : The Group reported a profit for the six-month period ended June 30, 2018 showed a loss of Baht 83.66

business requires the Company recognize an allowance for expected credit losses on its financial assets and it is no longer necessary for a credit-impaired event to have occurred. 4. Income tax expense

, Data as of 30 October 2015 The Real Test is Whether Investors Succeed 4 gTotal Return /Time-weighted calculation /Assumes investor buys and holds for entire period with no additional investments (simply

audit firms usually belong to a group of firms or a large network firm, which could lead to situations where the auditors’ independence could have been impaired had the firm leaders not been cognizant of

their resignation than what is usually required in the normal circumstances to allow the audit firms to take any necessary precautions to reduce the risk of impaired independence. Related parties From our

component for many regulators • But not clear what the policy implication is. • One suggestion may be: Make state regulators simply pay the federal-level SEC for more effective monitoring

Card, addition of new accounts simply by entering account number and the latest account balance, as well as credit card bill payments with no fee under the established conditions. Furthermore, we

debt collection from its investment in bill of exchange that had been fully impaired since 2017, resulted in the reversal of the allowance for impairment that offset the total expense for the year. While

increased significantly with loss allowance based on 12 month expected credit loss. Stage 2: financial assets where the credit risk has significantly increased and Stage 3: credit-impaired financial assets

– Higher price-earnings multiples (Barth et al., 1999) – Positive abnormal returns (Bartov et al., 2002) – Lower cost of debt (Jiang, 2008) • One can simply ask a following question: what really drives this