) releases IFRS Sustainability Disclosure Standards including sustainability-related (IFRS S1) and climate- related financial disclosures (IFRS S2)[2023] Move towards standardizing global sustainability
companies that manage property funds, infrastructure funds, REIT managers and trustees The move follows SEC hearing at the end of 2018 on the amendment of the regulations on the maintenance of capital of
trustees The move follows SEC hearing at the end of 2018 on the amendment of the regulations on the maintenance of capital of investment management companies that manage property funds and infrastructure
ตุผิดนดัช าระหน้ี การก าหนดเงื่อนไข ในการรองรับและรับรู้ผลขาดทุนในระหว่างการด าเนินการ (“loss absorption on a going-concern basis”) และเมื่อไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a gone
เป็นเหตุผิดนดัช าระหน้ี การก าหนดเง่ือนไข ในการรองรับและรับรู้ผลขาดทุนในระหวา่งการด าเนินการ (“loss absorption on a going-concern basis”) และเม่ือไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a
governance principles. Principle 4.3 When the issues of concern or risk factors identified have not yet been publicly disclosed, Institutional Investors should engage the Investee Companies on a confidential
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the
instruments. Therefore, Thai bond and US Treasury yields saw a decline across all maturities. Regarding the outlook for 2020, the protracted US- China trade negotiations will remain a major concern, which may
owners tend to maintain control over firms and to be reluctant to disclose information, raising concern for good corporate governance. It was highlighted that significant challenges for family-controlled