View
212
Download
0
Embed Size (px)
NYC MANAGEMENT CO., LTDwww.nycthailand.com
CPD
06-058 40199 3-0026
2561
A 06
CPD 7.00 .
(CPA) 7.00 .
NPAEs 61.
5,500
( VAT
)
5,140.19
+ 359.8
1
61 NPAEs
7 2561 9.00 . - 17.15 .
( 22)
A 18
8 2561 9.00 . - 17.15 .
( 22)
CPD 7.00 .
(CPA) 7.00 .
5,500
( VAT
)
5,140.19
+ 359.8
1
-
- 16.15 . - 17.15 . (1 )
A 26
- 16.15 . - 17.15 . (1 )
CPD 7.00 .
(CPA) 7.00 .
12 2561 9.00 . - 17.15 .
( 22)
(Agent) PackageTour
5% Creditnote 3% .118/2545 () (..30) -
5,500
( VAT
)
5,140.19
+ 359.8
1
CPD 7.00 .
(CPA) 7.00 .
13 2561 9.00 . - 17.15 .
( 22)
A 05
..
TFRS
5,500
( VAT
)
5,140.19
+ 359.8
1
A 04
CPD 7.00 .
(CPA) 7.00 .
TFRS 62.
14 2561 9.00 . - 17.15 .
( 22)
2562
5,500
( VAT
)
5,140.19
+ 359.8
1
A 07
PAEs 61..
CPD 7.00 .
(CPA) 7.00 .
15 2561 9.00 . - 17.15 .
( 22)
5,500
( VAT
)
5,140.19
+ 359.8
1
61 PAEs
19 2561 9.00 . - 17.15 . ()
.
CPD 7.00 .
(CPA) 7.00 .
STATEMENT OF CASH FLOWS WORKSHOP
A 12
:
:
4,500
( VAT
)
4,205.61
+ 294.3
9
CPD 7.00 .
(CPA) 7.00 .
() TFRS 15 ()..
20 2561 9.00 . - 17.15 .
( 22)
A 02
5,500
( VAT
)
5,140.19
+ 359.8
1
A 24
21 2561 9.00 . - 17.15 .
( 22)
CPD 7.00 .
(CPA) 7.00 .
(DoubleTaxAgreement) 3DoubleTaxAgreement (DTA) PermanentEstablishment(PE) DoubleTaxAgreement(DTA) ...54,..36 CostSharing ...54..36 office CD Software
Server,Website,Leasedlineinternet ...54,..36 DoubleTaxAgreement(DTA) (Reconcile)...54..36 ...54..36 ...1 PermanentEstablishment(PE) TransferPricing Document(TPDoc)13 TransferPricing(TP) TransferPricing
13 Transfer Pricing
- 16.15 . - 17.15 . (1 )
5,500
( VAT
)
5,140.19
+ 359.8
1
A 03
CPD 7.00 .
(CPA) 7.00 .
() TFRS 15() Audit Partner
22 2561 9.00 . - 17.15 .
( 22)
5,500
( VAT
)
5,140.19
+ 359.8
1
1 (16.15 . - 17.15 .) 1: - - - - - 2:(PerformanceObligation) 3:(TransactionPrice) - - (Refunds) - - - VariableConsideration - - 4: - - Standalone - - - 5:(When)(as) - - - - -
(CustomerOptions) - Standalone OptionMaterialRight(TFRS15.B42) - VolumeDiscounts - CustomerLoyaltyProgramRedeemed - CustomerLoyaltyProgramRedeemed - (TFRS15.90) - PracticalExpedient MaterialRight - WarrantyObligations - - License - Sales-BasedorUsage-BasedRoyalties - PrincipalvsAgentTFRS15.B35 PrincipalAgent - (ContractCosts)- (IncrementalCostsofObtaining aContract) - (Coststofulfillacontract) - - ContractCostAssets -
CPD 7.00 .
(CPA) 7.00 .
A 13
IFRS 9 AND RELATED FINANCIAL REPORTING STANDARDS FOR NON FINANCIAL INSTITUTIONS
..
WELL bEGuN IS HALF DONE
2
26 2561 28 2561
9.00 . - 17.15 .
( 22)
5,50
0
( VAT
)
5,140.19
+ 359.8
1
27 2561 9.00 . - 17.15 .
( 22)
CPD 7.00 .
(CPA) 7.00 .
61
( 2560) 1 2561
A 10
..
5,500
( VAT
)
5,140.19
+ 359.8
1
( 22)
02-059-5555
/ 200% 437
( 22)
02-059-5555
/ 200% 437
()
: .....................................................................................................................................
.....................................................................................................................................................................
: : ................................................................................
: : ................................................................................
(,,)...........................................................................................................................
........................................../.....................................................................................
..................................................../...........................................................................................
................................................../....................................../...................................
......................................................................................................................................
...................................................................................................................................
E-Mail...........................................................................................................................................................
()
.................................................................................................................................................................
.................................................................... ........
..............................................................................................................................................................
.....................................................................................................................................................................
(CPD)
(CPA)
: 02-884-5111 E-mail : seminar@nycthailand.com
1. 2. ()