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Accounting changes and the meaning of 'income'
Business, PwC Thailand, Published on 16/03/2018
» Two words usually come to mind when we consider the timing of income recognition. They are "risk" and "reward". Traditionally, the revenue of a contractor can be recognised once the risk and reward have been passed to the buyer. We are very familiar with this concept as it has been in place for more than a decade. However, changes are in the pipeline.
Market listing under the pride of the provinces'
Business, PwC Thailand, Published on 29/05/2013
» Why have local corporations become so interested in listing on the Thai stock market in recent years? The "Pride of the Provinces" programme is one of many reasons even though listing on the Stock Exchange of Thailand (SET) or the Market for Alternative Investment (MAI) under the programme project requires significant effort.