accordance with the second paragraph shall be completed within three months from the end of each accounting period. For each financial year, such preparation shall be completed within twenty-one days from the
shall prepare and submit the financial statements for the accounting periods of six months and one year, which have been audited and given the auditor’s opinion, to the SEC Office, and shall proceed as
license or securities business licenses in the following categories and is regarded as a Non-Publicly Accountable Entities, according to the Federation of Accounting Professions’ financial reporting
pension funds, customers of similar investment nature. Clause 17. The management company shall prepare the financial statements of each mutual fund in conformity to the accounting standards prescribed under
operating standard specified by the association under Paragraph 2. Clause 5 A mutual fund management company shall prepare the financial statements of each mutual fund in compliance with the Accounting
Commission on electronic data transmission. Clause 5. This Notification shall apply to a financial statement of the accounting period ended as from 30 June 2006. Notified this 29th Day of June 2006 (Prasong
operating results of each product line have already been disclosed in full in the note to the financial statements in accordance with the accounting standards on disclosure of financial information as
ทำงบการเงินให้เป็นไปตามมาตรฐานการบัญชีของ International Accounting Standards Committee หรือ American Institution of Certified Public Accountants หรือ Financial Accounting Standards Board โดยงบการเงิน
Accountants หรือ Financial Accounting Standards Board โดยงบการเงินดังกล่าวต้องมีการตรวจสอบและแสดงความเห็นโดยผู้สอบบัญชีที่สามารถประกอบธุรกิจการเป็นผู้สอบบัญชีได้โดยชอบในประเทศที่มีการเสนอขายหน่วยลงทุนนั้น
) International Financial Reporting Standards (IFRS) (ค) Financial Accounting Standards (FAS) (ง) United States Generally Accepted Accounting Principle (US GAAP) (จ) มาตรฐานการรายงานทางการเงินที่หน่วยงานกำกับดูแล