Following the discussion with TFAC on 13 March 2020, SEC submitted a letter to TFAC on 17 March 2020 to propose an issuance of accounting guidelines in response to the COVID-19 situation that

willing to support such study. In this respect, the Department of Business Development informed that the proposal for amendment of the Accounting Professions Act B.E. 2547 is being considered while SEC

The Securities and Exchange Commission (SEC), in collaboration with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King (TFAC), organized a seminar for

case also involves seeking unlawful gains and consenting to the omission of the B/E transaction records, which caused inaccurate preparation of KC accounting records. The aforesaid four executives are

Microsoft Word - Accounting_Guideline_for_Securitization_V_032406.doc ราง แนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย- 27มีนาคม2547 คณะกรรมการกําหนดมาตรฐานการบัญชี-สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ 1 รางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย ดวยคณะกรรมการกําหนดมาตรฐานการบัญชีไดจัดทํารางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย (Securitisation) แลวเสร็จ จึงไดทําการเผยแพรราง ดังกลาวเพื่อรับฟงขอคิดเห็นและขอเสนอแนะจากบุคคลผูเกี่ยวข...

non-compliances were resulted from failures to record employee benefit obligation in accordance with Thai Accounting Standard No. 19 ?Employee Benefits? prescribed by Accounting Standard Committee

and obligations of the listed companies. In particular, true sale and borrowing transactions are different in respect of accounting record and thus significantly affect the companies? profits in each

any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus instructed JAS to rectify those financial statements by recognizing the

reliably estimate the additional liabilities.As JAS has not recognized any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus