of the 30 new auditors was approved and became new registered auditor. The inspections revealed six major issues: Revenue recognition Planning and risk assessment 0% 5% 10% 15% 20% Completion Inventory
safest and most responsible ways of moving people. Sustainability Roadmap Do no harm Do it better Differentiation What can young directors learn from the board? Board Effectiveness Board Diversity • Skills
energy drinks products in Vietnam. Given young and large population size with growing economy and rising consumer spending, Vietnam is an attractive market that the Company believes in its growth potential
broadened its international exposure by launching its energy drinks in Vietnam in Q4’19. The Company expects to capture opportunities from this rapidly growing economy which features a large and young
completeness but the planned and performed audit procedures for both tests of controls and substantive tests of this account were not responsive to the assessed risks. Specific observations for the inventory and
inventory on lower- margins from sales. Total expenses were Baht 450.0 million, decreased by 5.9% compared to same quarter last year due to measures taken up to control expenses. As a result, the Company
shutdown expenses 38.6 9.4 309.7 82.4 25.2 227.5 Allowance for the decline in value of inventory 1.7 3.9 (56.9) 3.0 5.1 (42.1) Selling expenses 69.7 83.4 (16.4) 142.8 167.1 (14.5) Administrative expenses
million, results include the planned River Wing renovation works which significantly reduced available room inventory for sale. The target opening in October 2019 has been delayed, however the risk
retirement. • Important Question – How are these RATEs justified? 3 Literature • Fan & Chang (1995) • Scholz, Seshadri & Khitatrakun (2006) • Bayraktar & Young (2007) 4 In this study, I propose … • A realistic
company, while the company still has improved on the inventory cost management as well as sales mix management in each product category efficiently, and strictly controlled on the selling and administrative