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 ราง แนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย- 27มีนาคม2547 คณะกรรมการกําหนดมาตรฐานการบัญชี-สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ 1 รางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย ดวยคณะกรรมการกําหนดมาตรฐานการบัญชีไดจัดทํารางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย (Securitisation) แลวเสร็จ จึงไดทําการเผยแพรราง ดังกลาวเพื่อรับฟงขอคิดเห็นและขอเสนอแนะจากบุคคลผูเกี่ยวข...
for auditing. Such information include YNPE?s external fund borrowing, appropriateness of appraisal price of company?s 3rd plant, verification on inventory at end of the accounting period, confirmation
were not in compliance with the generally accepted accounting standards. Besides, the auditor did not satisfy with supporting evidence with regard to the audit of inventory balance as at December 31
accepted accounting principles. The company did not arrange the assessment of value and quantity of small-sized gas cylinders and record allowances for impairment in accordance with generally accepted
financial statements considering the company?s 2010 financial statements not in compliance with the generally accepted accounting principles. The company did not arrange the assessment of value and quantity
Average Collection Period (Day) 49 49 56 Inventory Turnover Ratio (Times) 17.83 15.89 13.21 Average Days Sales of Inventory (Day) 20 23 28 Account Payable Turnover (Times) 6.09 6.25 5.54 Average Payment