must be under appropriate supervision.SEC is revising the regulations regarding supervision of outsourced companies, no matter how many outsourced companies are involved in an operation, for them to

SEC has opened for public comments to revise the regulations on supervision of fintech as there are some business operators applying fintech to improve their service efficiency for investors. For

Techamuanvivit, Director of the Investment Management Supervision Department4. Ms. Chutima Leelajindamai, Director of the Legal Department – Corporate Finance5. Mr. Songyod Bunjoungmanee, Director of the

the accounting standards on disclosure of financial information as categorized by business units, the income structure of the most recent year may be displayed instead. (For example, Business A and

opinion · 2 . Qualified opinion due to (can choose more than one): ( 2.1 Misstatements that are material, but not pervasive, resulting from: ( 2.1.1 selection of an inappropriate accounting policy

Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ

Official Dated 16/10/2017 misconduct above is deemed an execution of concealed transactions, asset misappropriation, permission of false accounting transactions and preparation of incorrect accounting

sector fund must pay dividend to unitholders the entire amount of return obtained from Thai property fund in any accounting period. Omission of dividend payment is, however, allowed in the accounting

obtain insufficient evidences concerning purchasing of machinery and other items as well as non-compliance with generally accepted accounting principles concerning disclosure in the notes to financial

that these failures to record such details in the financial statements resulted in a non-compliance with the generally accepted accounting standards.In addition, SCAN?s auditor observed that SCAN has not