The Securities and Exchange Commission, Thailand (SEC) together with the Institute of Certified Accountants and Auditors of Thailand (ICAAT) issued accounting guidelines on revenue recognition for

juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

: ▪ 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

as an additional personal income tax allowance, separate from the tax allowance for investment in Super Savings Fund regular, and not subject to the ceiling of the tax-deductible amount applied to

2019 1. Sales Revenue increased by 71.28 million baht or 4.23% from 1,684.73 million baht in 2019 to 1,756.01 million baht in 2020, the mains reason for revenue increased were market demand increased, as

2020 and 2019 1. Sales Revenue increased by 131.13 million baht or 7.50% from 1,748.29 million baht in 2019 to 1,879.42 million baht in 2020, the mains reason for revenue increased were market demand

revenue from sale of product at the amount of Baht 843. 54 million which was not a regular transaction. Consequently, gross profit increased Baht 84. 42 million or 198. 18% from the corresponding period of

plant and machinery costs since the plant and machine had been completely established and installed for operation. 3. Business Operation of NWR3SBCC Joint Venture in Q3/2017 In Q3/2017, Revenue from the

sales and services decreased Baht 1,275.11 million or 69.90% from the corresponding period of the previous year, mostly from revenue from Big Lot of Trading which was a non regular transaction decreased

corresponding period of the previous year, mostly from revenue from Big Lot of Trading which was a non-regular transaction decreased Baht 854.14 million, together with the decrease of regular transactions of