assets in the capital maintenance reports; (2) had concealed business control power and lacked good corporate governance by allowing the person, who was neither a company’s director, executive, nor staff
Kitha Properties, arranging nominee to buy the shares of ADAM in the Stock Exchange with a view to gaining the majority of votes to control the business, exercising the shareholder right to add an
investment advice, was negligent in supervising work control and compliance at the branch, which consequently led to inappropriate investment as far as the client's demand and risk profile were concerned. The
bottling plants owned by their families or under their control rent gas tanks from PICNI and made false entries in the accounting document with an intention to deceive others. They also recorded false
> (ญ) การป้องกันความขัดแย้งทางผลประโยชน์ (ฎ) การลงทุนเพื่อเป็นทรัพย์สินของผู้ประกอบธุรกิจ (proprietary trading) (ฏ
. The applicant under Paragraph 1 shall have the following characteristics: (1) being a limited company, public company limited, commercial bank, securities trading center, or juristic person established
applicant under Paragraph 1 shall have the following characteristics: (1) being a limited company, public company limited, commercial bank, securities trading center, or juristic person established under a
could not record revenue for procurement and fabrication service which not yet deliver to the client. As IFRS 15 state that revenue can be recognized when customer obtains control of that good or service
bond ปจจุบัน: ไมไดกําหนดไว แนวทางแกไข: ใช ASEAN Debt Securities Disclosure Standards แบงออกเปน 2 กรณี ดังนี ้ - กรณกีารควบรวมกจิการภายใตการควบคุมเดียวกัน (under common control) ใหจดัทํางบการ