sale and service was THB 714 million) from The estimate sugarcane price in Crop year 2019/2020 will be THB 826.51 per ton of sugarcane at a sweetness of 10 C.C.S. that decrease from Crop year 2018/2019

million) from The estimate sugarcane price in Crop year 2018/2019 will be THB 700 per ton of sugarcane at a sweetness of 10 C. C. S. that decrease from Crop year 2017/2018 by TH 790. 37 per ton. This lead

measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting

• Forward looking – to ensure that historic information in the mainstream report is complemented with narrative on the future impact of environmental information Top Tips for Achieving Good Practice Key steps

concise narrative statements. They are likely to refer to and depend on documents produced by other organisations or partners, including ones that do not explicitly refer to the issuance or issuer but that

narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products

, an auditor understood the production process through flow charts and narrative. However, an auditor did not identify key controls and or assertions from each control system. Furthermore, an auditor did

statements disclose material changes in net sales or revenues, provide a narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of