ธุรกิจที่ได้รับอนุญาต ก.ล.ต. ได้รับเบาะแสจากผู้ลงทุน กรณีเว็บไซต์ fxprimus.com (FXPRIMUS) มีข้อความเชิญชวนให้ผู้ลงทุนเข้าไปซื้อขายสัญญาซื้อขายส่วนต่าง หรือ Contract For Difference (CFD) ที่อ้างอิงกับราคา
PICO’s shares. Accordingly, Mr. Surin Banyongponglert had benefited from the sale of shares by receiving the benefits from the difference of the purchase price and sell price, and thereby causing
obligations. Also, certain terms and conditions in the relevant agreements may give rise to accounting issues; in particular, whether such transaction could be recorded as true sale or borrowing, the difference
member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory
Questionnaire No. Particulars Firm's Reference /Guidance Notes Description 1 Does the audit firm design and implement the risk assesment process that includes the identification of quality objectives
) creation of numerous fictitious transactions to generate revenues and a falsify impression of giant-leap business expansion, etc. Given such landscape, encouraging listed companies to implement measures to
because EIC Semi realized the asset of deferred income tax due to temporary difference and reversion of temporary difference in the amount of Baht 13 million and S. Thana had outstanding income tax of Baht
to make payment to the other party, or vice versa , in the amount which is equivalent to the difference between the price or value of goods or variable specified in the contract and the price or value
to make payment to the other party, or vice versa, in the amount which is equivalent to the difference between the price or value of goods or variable specified in the contract and the price or value
deferred income tax due to temporary difference and reversal of temporary difference of THB 1.14 million. S. Thana Media Co., Ltd. had deferred income tax of THB 7.87 million. Remeasurement In 2017, the