reasonableness of the assumptions used in the fair value measurement and to disclose the assumptions, its review of the reasonableness of the assumptions, and the sensitivity analysis on significant factors. The
. Waratchya Srimachand, SEC Senior Assistant Secretary-General, said: ?The capital market is undergoing significant changes, for example, technological disruption, wider linkage of global financial markets
The regulatory revision on the information disclosure and an issuer’ auditor takes into account the readiness of the capital markets without creating too much burden for stakeholders. Significant
change is significant.- To repeal a rule that requires an auditor in foreign countries to be from the same network of accounting firm used in Thailand. SEC disseminates the public hearing document for
operator.SEC is therefore considering excluding a business operator promulgating research analysis in the ten ASEAN countries from applying for investment advisor license provided that significant conditions
security of systems related to digital asset custody, which could cause significant impacts on clients’ assets. The regulations have taken effect since 16 January 2023. Pursuant to the transitional
period ending 31 December 2016 onwards, the form and content of the auditor?s report will contain some significant changes in line with the latest international auditing standards. This includes
, then TIES Chief Executive Officer, had been aware of the non-public information that the operating results for the second quarter of 2014 contained a significant loss, half of which was due to the
reasonableness of the assumptions used in the fair value measurement, and to publicly disclose such assumptions and the sensitivity analysis on significant factors through the SET?s Electronic Information System
accounting period.Since corporate profit has impact on share price and investment decision, investors should study the information and potential impact thoroughly. Moreover, in case of significant transaction