practical challenges, providing valuable insights for auditors to apply in their financial audits of IPO and listed companies. The event was held at the TFAC Building on 12 January 2024. 

Limited and its subsidiary for the first quarter ended 31 March 2018 represented a loss before the provision for doubtful accounts of Baht 3.72 million. Inclusive of the provision for doubtful accounts of

recognized doubtful account increased amount of 856.74 million Baht from the same period last year which is estimated from unpaid debtor. Such estimation are based on the Company’s regulations related

management is more concise and cost control is based on estimates. 2. Allowance for doubtful accounts (transfer back) (2.27) with last year at (69.68) million baht which decrease 67.40 million baht or (96.73

due to the increased of machine repairing expense and legal & other consulting fees. In addition, the company has recognized doubtful account increased amount of 241.80million Baht from the same period

to Baht 33 million in 2Q2017 (41 percent increase), mainly from an increase in the Company’s credit balance accounts. 3. The Company reversed bad debts and doubtful accounts of Baht (8) million in

and its subsidiaries for the year ended 31 December 2018 represented a loss before the provision for doubtful accounts and impairment on assets of Baht 112.79 million. Inclusive of the provision for

Limited and its subsidiaries for the six-month period ended June 30, 2018 represented a loss before the provision for doubtful accounts of Baht 24.13 million. Inclusive of the provision for doubtful

and its subsidiaries for the nine-month period ended September 30, 2018 represented a loss before the provision for doubtful accounts of Baht 67.28 million. Inclusive of the provision for doubtful

Limited and its subsidiaries for the nine-month period ending September 30, 2018 represented a loss before the provision for doubtful accounts of Baht 67.28 million. Inclusive of the provision for doubtful