financial statements shall be prepared in accordance with the financial reporting standards in compliance with other criteria related to preparing financial statements under the Notification of the Capital
in lending criteria or guidelines, especially those related to retail loans from the Bank of Thailand, which may curb the expansion of loans extended to certain groups of customers. Moreover, banks
the Thai Financial Reporting Standards criteria, taking into account indications of impairment and expected recovery value. Debt Quality Monitoring KBank has developed risk indicators to monitor and
Conduct of Business as a Professional _____________________________ Clause 7 An intermediary shall at least comply with the following standards: (1) conducts its business and provides services for a client
standards: (1) conducts its business and provides services for a client with loyalty, expertise and proficiency, including due diligence and care in the same manner as a professional would exercise in like
, Senior Head, Global Industry Standards and GIPS Standards Executive Director, CFA Institute กล่าวว่า “CFA Institute และสมาคม ซีเอฟเอ ไทยแลนด์ ได้ร่วมกันมุ่งพัฒนาขีดความสามารถและเพิ่มระดับความน่าเชื่อถือของ
next decade, such as volatility of capital flows, direction of the new rules and standards in connection with extraterritorial issues, world financial and economic connectivity with more intensified
with the Thai Financial Reporting Standards no.16 regarding lease agreements (“TFRS16”) which was effective since 1 January 2020. Notwithstanding, that the compliance to TFRS16 provided no significant
repercussions for the Thai financial sector, combined with the enforcement of Thai Financial Reporting Standards related to Financial Instruments (including TFRS9) since January 1, 2020, which affects