SEC Secretary-General Ruenvadee Suwanmongkol said: “Audit committees can be considered the representatives of retail investors and are key stakeholders in the financial reporting ecosystem. They

SEC has plans to review the criteria relating to the report form of the securities and derivative  business operators to accommodate the change in financial reporting standards - financial

reporting ecosystem to support our plans and work together to further strengthen the creditability of Thai financial reporting.”TFAC President Mr. Voravit Janthanakul said: “Auditors are responsible for the

scope of every five percent report to cover financial instruments issued by others, which entitles the holder to convert or demand delivery of securities issued by listed company, e.g., derivative warrant

Currently, asset management companies have roles in reporting their portfolio outward foreign and derivatives of mutual funds and provident funds  to both SEC and BOT on a monthly basis. In order

Bangkok, August 26, 2014 ?The SEC is seeking public comment on proposed common offering rules for new financial products not falling within a scope of any existing rules. Introducing the common rules

the first-time adoption of Thai Financial Reporting Standard 17: Insurance Contracts (TFRS 17) on 1 January 2025. Consequently, the auditor was unable to review the source of input data, the

valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI; resulted in non-compliance with the Thai financial reporting standards.The SEC

and other non-current liabilities. Therefore, KAL does not meet the definition of a “business” according to the relevant financial reporting standards.  In addition, it was found that the SPAC-related

), which does not meet the definition of a business according to the relevant financial reporting standards, including the consideration of the impairment of assets related to Regeneration Capital Co., Ltd