) having a quality control system sufficient and reliable to continuously supervise its auditors to comply with professional standards, provided that such quality control system shall be in accordance with
1 ผลการรับฟังความคิดเห็นจากผู้ท่ีเกี่ยวข้อง (hearing) หลักการ เร่ือง การยกเว้นให้การเผยแพร่บทวิเคราะห์ ภายใต้ ACMF Professional Mobility Framework ไม่เข้าข่ายการเป็นท่ีปรึกษาการลงทุน 1. การรับฟังความ
: From 1 January 2019, the new Thai Financial Reporting Standard in relation to revenue recognition (TFRS 15) has been applied to GHECO-One which resulted Gheco-One to levelize the AP over the contract
loss from one-time expenses of THB 180mn from 1) impairment of assets, 2) loss on disposals/write-off of assets and 3) an adoption of new accounting standard (TFRS 16). This consequently led to the
Professional Accounting Standards, the Code of Ethics for Professional Accountants and Provisions of the Law on Professional Accountants such as the Thai Standards on Auditing (TSA) concerning the Auditor’s
information electronically to the SEC Office in accordance with the SEC Office’s Standard Procedures for Electronic Transmission of Information B.E. 2564 (2021) (Standard Procedures), Hereby apply for a
has updated the progress of the joint efforts with the TDO in developing the preventive measures and industry standard to eliminate and block mule accounts in the digital asset industry. These
| - |- Approval & Qualifications (Section 103, 104) |- Auditors |- Reporting Requirements |- Fees |- Related Circular Letter IP/FG |- Appoint/Approval/Code of conducts and Standard Practices |- Reporting |- Fees
companies and the guidelines for enhancing ESG disclosure in line with international standard frameworks.