has to apply the same accounting recording procedure for each category of investment. If an entity elects to account for such investments using the equity method in the separate financial statements, it
seller is referred to the appraisal of Sasirachada Co., Ltd. which determines the project value by using the cost approach and income approach. The Company chooses to use the value measurement by cost
. The organization selects and develops control activities that contribute to the mitigation of risks to the achievement of the objectives to the acceptable levels. Questions Yes No 10.1 The company’s
approach. The Company chooses to use the value measurement by cost approach because this is the new project and under the construction. Therefore the cost approach is appropriate method to be applied because
. The Group chooses retrospectively adjustment in the period of initial application. For statements of profit or loss and other comprehensive income, the changes are as follows: - 1) The commission paid
Customers” which become effective for fiscal years beginning on or after 1 January 2019. The Group chooses retrospectively adjustment in the period of initial application. For statements of financial position
after 1 January 2019. The Group chooses retrospectively adjusts in the period of initial application. The adjustments are described below; 1) Commission paid to obtain a contract - the Group has
During the year ended 31 December 2019, the Group has adopted TFRS 15 “Revenue from Contracts with Customers” which become effective for fiscal years beginning on or after 1 January 2019. The Group chooses
collateral for securities borrowing for short sale of each client at the rate agreed upon by the securities company and the borrower securities. However, if the securities company selects the total net balance
chooses to prepare and submit a report under Clause 36 based on a calendar year, the period for submission of a mutual fund report in each accounting period shall be extended to 4 months from the end of