and building previously used for such business. In this year, ABC sold the assets and transferred revaluation surplus to gain on sale of the assets presented in the income statement. The transfer was

surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred

information and calling of additional shareholders? meetings which is not only costly but also affects plan of the companies in certain cases. The revised CMSB regulations will bring about more efficiency of

replace the current regime whereby each license represents a bundle of business undertakings, which proves to be costly to licensees. The revision would allow more flexibility and support future types of

violation harder to detect “Easy” to do Constraints More costly to the firms Auditor and regulators’ scrutiny and litigation risk the sum of accruals must be zero over the life of the firm. Model Test

administrative expenditures in this year were increased because of surplus on employee benefits obligation. The net profit in the year 2019 was 22.81 million baht and the company has total comprehensive income

has increased by 1.25mb or 57.3% to 3.43mb (Q1 2018 : 2.18mb) as a result of better returns from our investments, as well as improvements in surplus cash management where we have invested surplus cash

our investments, as well as improvements in surplus cash management where we have invested surplus cash in money market products giving a better yield. Cost of Services While our revenue has grown 7.7

returns from our investments, as well as improvements in surplus cash management where we have invested surplus cash in money market products giving a better yield. Cost of Services While our revenue has

rights and warrants 22. Additional paid-in capital (discount on capital stock)) 23. Appraisal surplus 24. revaluation surplus (deficit) in investments) 25. Retained earnings (deficits) arising from risk