ASEAN GREEN BOND STANDARDS First issued: November 2017 Revised: October 2018 2 ASEAN GREEN BOND STANDARDS 2018 CONTENTS Page Introduction 3 Definitions 6 1.0 Scope of the ASEAN Green Bond Standards 7
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เป็นไปตาม International Financial Reporting Standards (IFRSs) ที่กำหนดโดย International Accounting Standards Board (IASB) และมาตรฐานการสอบบัญชีให้เป็นไปตาม International Standards on Auditing (ISAs) ที่
, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify
accountability in accordance with the professional code of ethics, auditing standards, and other additional regulations prescribed by the law governing securities and exchange. Yours sincerely, Signature
additional provisions and disclosure procedures to be in line with internationally recognized standards to enhance investor confidence. ___________________________________
the efficiency in operating system examination and in line with the international standards. Additionally, the revised regulations allow more flexibility for suitability test; for example, if tested by
calculation will reflect position risk of assets and cover related business transactions, in line with international standards and the changing market conditions to serve the ongoing business operation and to
operating system with a view to applying the same and consistent standards to all types of business operators. In addition, the rules will be revised to be more appropriate. The consultation paper is