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

to manage the investment for the investor with honesty, due care and with the interest of client prior to the interest of it own. Nevertheless, the organisational structure shall be in line with the

company to manage the investment for the investor with honesty, due care and with the interest of client prior to the interest of it own. Nevertheless, the organisational structure shall be in line with the

Narongdej of A.M.T. & Associates - on two-year probation for their audit errors with details as follows: (1) Tipsuda Chumnanvanichkul of KPMG Phoomchai Audit Ltd. ? In response to the SEC?s order

หนดทัว่ไป (General Requirements) และใหแ้นว ปฏบิตัเิกีย่วกบัดุลยพนิิจ ความไมแ่น่นอน และขอ้ผดิพลาด (Judgements, Uncertainties and Errors) ►IFRS S1 ก าหนดแนวปฏิบติัเพ่ือใช้อ้างอิงส าหรบัทกุมาตรฐาน IFRS S ►ก า

and quantifying GHG emissions for the inventory. GHG Protocol GHG Protocol establishes comprehensive global standardized frameworks to measure and manage greenhouse gas (GHG) emissions from private and

, document, and enforce policies, procedures, and controls to identify and eliminate, or manage and disclose, as appropriate, any actual or potential conflicts of interest that may influence the credit rating

สุทธิของกองทุนรวมอีทีเอฟ (“indicative NAV”) และข้อมูลความคลาดเคลื่อนในการลงทุน (tracking errors)5 เพื่อให้ผู้ลงทุนสามารถทราบและใช้ข้อมูลดังกล่าวในการประกอบการตัดสินใจลงทุนได้ (ข้อ

. 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