and unit prices of inventories, allowance for decline in value of inventories, and impairment of assets. The auditor was unable to use other means to obtain sufficient appropriate audit evidence on the

date of information amendment to allow investors sufficient time to digest the information and review their investment decision. Investors already made subscription, if change their decision after

among their business units or sufficient check and balance systems must be in place. This is to ensure that REIT trustee will perform duty for the utmost benefits of REITs and REIT unitholders. In this

of sufficient disclosure to support shareholders? decision making. There would be no changes to the key principles or the obligations in relation to tender offer.The whitewash resolution amendment

investors? decision making. The SEC therefore instructed CHEWA and RHB to clarify the information given in the interview and include it along with sufficient details in the IPO filing for the benefit of

number of salespersons sufficient for providing services to investors, the new rule will pave the way for experienced staff to seek sales licenses provided that they meet certain conditions to maintain the

Bangkok, February 17, 2016 ?  The SEC is seeking public comments on proposed amendments to the initial public offering (IPO) rules. The amendments aim to facilitate sufficient share distribution to

products and services so that investors would have more investment choices to choose from. However, clear and sufficient disclosure of information is imperative to facilitate investors? decision making. The

obtain sufficient information and audit evidence necessary for reviewing the financial statements.  Therefore, the auditor was unable to express his opinion on the aforementioned financial statements

financial statements by March 8, 2013. This was because the SEC found that the company?s management prevented the auditor from obtaining sufficient information and audit evidence necessary for reviewing the