years mistakes. With proper communication within the company and the attentiveness from those who are responsible for the financial statements, these adjustments could be prevented. When consider top 5
SEC Deputy Secretary-General Sirivipa Supantanet stated that “this is the first study of audit adjustments in Thailand. This study presents errors in accounting transactions found by auditors
financial statements (paragraph........); ( 5.5 Significant mistakes in financial statements arisen after dissemination and the financial statements required restatement (paragraph........); ( 5.6 Others
financial position (paragraph........); ฆ 5.4 Correction of previous year’s material misstatement in financial statements (paragraph........); ฆ 5.5 Significant mistakes in financial statements arisen after
the days of the significant errors in the valuation (at least one satang and worth at least 0.5% of the correct value or price); (2) Take any actions to ensure that the investors are informed the
Corporate social responsibility (CSR) has several attributes that are inherently unobservable or measured with errors. This study proposes an alternative methodology to account for measurement errors in CSR
. Balance at the beginning of 25x0 x x x x x x X (x) x x 2. Accumulation from correction of mistakes x x x 3. Adjusted balance x x x x x x x (x) x x Alteration between two periods 4. Appraisal surplus x x 5
) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus (deficit) in investment x 6. Retained
the beginning of 25x0 x x x x x x X (x) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus