preparers will adjust tax amount even though the amount is not material to auditors. The reasons for income tax adjustments are the concern about tax audit by the Revenue Department and the accuracy of the
accuracy and timing of revenue recognition; No separate tests of controls performed for different types of sale transactions with possibly different patterns of revenue recognition and control points; and No
Reporting Standards 15: Revenue from Contracts with Building capacity of stakeholders 07 Customers. Moreover, we shared insight on key audit matters (“KAMs”) identified in the auditor’s report. In doing so
, Federation of Accounting Professions of Thailand under the Royal Patronage of His Majesty the King • Chairman, Tax Auditor Examination Committee, Revenue Department • Chairman, Corporate Governance Development
travelers segment revenue declined further due to border closure and travel restriction. In addition, NBTC’s mandate for free data & voice in Apr-May caused significant drop in prepaid top up, while the
1 3Q19 MD&A Advanced Info Service Plc. Executive Summary Mobile revenue driven by postpaid price adjustment In 3Q19, the postpaid segment continued its growth as we continued to adjust postpaid price
1 3Q19 MD&A Advanced Info Service Plc. Executive Summary Mobile revenue driven by postpaid price adjustment In 3Q19, the postpaid segment continued its growth as we continued to adjust postpaid price
-border gateway for other e-wallets. Revenue continued pressured by unlimited plans Mobile revenue in 3Q18 remained softened from the customer’s subscription of fixed-speed unlimited plans, resulting in
1 3Q17 MD&A Advanced Info Service Plc. Executive Summary AIS continued revenue growth momentum in 3Q17, attributed to both mobile and fixed broadband businesses. 3Q17 service revenue (excluding IC
challenging in 1Q19. In strategic areas, aggressive price plans and handset campaigns were launched, especially in prepaid, in which AIS was competitive to preserve scale. As a result, mobile revenue grew 1.1