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result, sales expenses was higher than the same quarter in 2016 at Baht 11.16 million. Advance Prefab Co., Ltd., the precast concrete products manufacturer, completely established its plant and has started

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: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the

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