เป็นเหตุผิดนดัช าระหน้ี การก าหนดเง่ือนไข ในการรองรับและรับรู้ผลขาดทุนในระหวา่งการด าเนินการ (“loss absorption on a going-concern basis”) และเม่ือไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a

proposing to review the regulations governing debt securities of all types and related notifications. In essence, the proposed amendments to the debt securities regulations concern the followings:  (1

promoting sound corporate governance. Family-controlled companies in Asia A significant portion of listed companies in Asia are family-controlled. Common challenges for family-controlled firms include that

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

.................................................................................................................................. 32 Engagement to Create Common Investment Standards ................................................................................. 33 The Rise of Stewardship Codes

. 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

, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that

and to audit planning for specific industries, such as construction, manufacturing, and services, were also communicated during these events. One of the common deficiencies found from past inspections

implementing anti-graft practices. Should they raise concern and seriously implement policy to fight against corruption, it will bring about social pressure to reinforce social performance, particularly for the

invest in crypto  Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on