other parties related to the transaction. When applying to Real Estate Investment Trusts (REITs), the regulations will make clear that REIT manager is responsible for disclosure of information on REITs

be given based on clear and accurate information. With uncertainty, investment analysts? view must cover both best and worst case scenarios, to prevent investors? unreasonable expectation. For listed

Majesty The King?s Royal Patronage (FAP) to tackle accounting issues and problems. Furthermore, proactive communication on the SEC?s clear expectation will be carried out across various channels on a

affect the value of the asset. Moreover, the economy is generally in recession and there is no clear record of the existing debtor?s past repayment, causing a negative impact on the repayment ratio. And in

; as well as have clear explanations covering key factors that result in company performance and financial condition; including both external factors on industrial economic condition and internal factors

(greenfield) project and must be closed-end with no less than 2 billion baht registered capital. The fund must also set a clear policy on distribution of investment units to retail investors and be listed on

and inventory register in most of the items while the company could not provide clear explanation about cause of such discrepancy. Chanunkorn, however, did not expand his audit scope, assess possible

a waiver such as the Government Pension Fund and provident funds; and (5) The fund must have a clear policy on distribution of investment units and be listed on the Stock Exchange of Thailand

memorable. 3.2 Business trends of the Company Thailand’s economic has a clear recovery signal in 2017 and was expected to grow continuously in 2018. Reflecting to Thai’s Gross Domestic Product (GDP) where the

as at 31 December 2019 was Baht 3,954.97 million due from fair value of investments measurement amount of Baht 1,771.18 million. Current liabilities as at 30 June, 2020 was Baht 2,345.97 million which