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
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
volume of trade was higher in every quarter month • Consequently the arbitrage opportunities was easily found in every quarter month. Empirical results • In 2555, the arbitrage opportunities under
Sustainable, yet Not Easily Achievable 70s 70s 70s 70s 70s 70s Source: Arak Sutivong. [2023] “SCBX AI Journey: Success, Setbacks, and Everything in Between.”. Beyond Awareness, Culture Matters Find the winning
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
market • public companies are not able to earn returns to easily fulfill their obligations 1. Economic Environment Economic slowdown : Slower growth of PIEs could have implications to audit fees
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
information in accordance with international standards and beneficial to the readers. ABOUT THIS REPORT BUILDING BRIDGES • Building opportunity for the public and businesses to easily access and make fully use
credit-impaired financial assets (POCI) 3 domestic political uncertainties that may affect investor confidence and result in a delay of government policy implementation. For the auto industry, the total