Microsoft Word - public hearing-complex&ACMF08082018 เอกสารรับฟงความคิดเห็น เลขที่ อจต. 33 /2561 เร่ือง รางประกาศการแกไขหลักเกณฑเก่ียวกับการออกและเสนอขายตราสารหน้ี และการเปดเผยขอมูล ครั้งที่ 2

accounting standard, the Company is required to record lease contract which has outstanding period of more than 12 months in the financial statements. The affected lease contracts related to the lease of space

Walsh, 2003). Therefore, the investigation of relationship between CSR activities and firm value is still warrant further methodological development. CSR is a multidimensional and complex concept that

outstanding period of more than 12 months in the financial statements. The affected lease contracts related to the lease of space of advertising, office building space, motor vehicles and equipment. ASSETS

.  Under TFRS 16, the Company is required to record lease contract which has outstanding period of more than 12 months in the financial statements. The affected lease contracts related to the lease of space

the purchaser for the outstanding amount. A part of the proceeds from the disposal of assets were used to pay down on the bank overdrafts and short- term loan outstanding in March 2017. The Company

come in various and complex forms and cast widespread impacts on the business and public sectors, as seen in frauds taking place globally, involving fabrication of financial statements and corrupted acts

, Thai Telecommunication Council, Ministry of Communication • Director, Civil Service Commission • Director General of Revenue Department • Director General of Customs Department • Outstanding Civil

over the previous year, with some findings in the substantive procedures of complex transactions or transactions that required intensive judgment. The firms can remedy deficiencies by increasing the

inventory and cost of sales, and the audit of difficult or complex transactions were among the most prevalent observations. It was noteworthy that some of those observations also shared a trait of