classification, despite the long-term benefit, led to concerns over rising non-performing loans (NPLs) and an increasing provisioning requirement. In comparison, communication and energy sectors were among those
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
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
; (d) having the objective to register units as listed securities on the Stock Exchange; (e) complying with the rules as prescribed in Clause 11 in case of classification of unit classes; (f) having the
Activity Report 61En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2018 Executive Summary....................................................................................02 Quality Assurance Review Panel........................................03 Activities for Enhancing Financial Reporting Quality.................................................................................................07 Summary of Audit Inspection Results A. Firm-Le...
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
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
times due to the classification of debentures. Non-current assets of land Property and equipment as at 31 December 2019 were Baht 2,582.75 million, compared with Baht 2,510.53 million as at December 31