Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated
with higher sales. Gross profit margin as percentage of sales improved from 6.5% in Q2 2018 to 7.7% in Q2 2019 even when there was higher staff expenses to adhere to the changes in the Labor Protection
(Luypaert and Van Caneghem 2014). Theoretically, an audit can be viewed as an economic goods or a professional service process (Knechel et al. 2020). Introduction Economic goods viewpoint Professional
overall sales performance for the third quarter has improved from the previous quarter, especially in greater Bangkok and the big cities. This is in line with the improvement in the Thai economy, which has
-year, mostly due to a decrease in Honda sales. Cost of sales and services slightly increased in accordance with higher sales. Gross profit margin as percentage of sales improved from 7.62% in 2018 to
achieve efficiency in the overall operation of the company. (4) have performance appraisal and personnel development in order to maintain staff’s professional competence to remain fit and proper for the
coordinating with other units in order to achieve efficiency in the overall operation of the company. (4) have performance appraisal and personnel development in order to maintain staff’s professional competence
consultation project and continued to provide training on professional standards to ensure that the auditors in the capital market will be able to perform their duties appropriately in accordance with relevant
to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.
654 252 651% (62%) Performance without non-operating items 1 Adjusted EBITDA 282 148 280 (1%) 90% Note: 1 includes gain (loss) from foreign exchange rate, professional fees in relation to M&A activity