stakeholders. This type of information, when combined with financial information, can provide valuable insights to the overall quality of management which is a critical factor in the appraisal of a firm’s
Activity Report 2016_En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2016 Executive Summary...................02 Quality Assurance Review Panel................04 Activities for Enhancing Audit Quality...................05 Summary of Audit Inspection Results A. Firm Level...................08 B. Engagement Level...........................28 Root Cause Analysis...................42 Framework and Focuses in 2017...................44 Essential St...
the end of 2019. The Company emphasizes on the importance of effective management of its capital structure to be resilient towards the volatile money market and capital market, as well as maintain its
รับมือกับการเปลี่ยนแปลงของสภาพภูมิอากาศ (Climate-resilient economy) ในทุกสถานการณ์ และถือว่ามีคุณสมบัติ ตรงตามเกณฑ์ที่จะผ่านการรับรองโดยอัตโนมัติ • วงกลมสีแดง บ่งบอกว่าสินทรัพย์และกิจกรรมนั้นอยู่นอกขอบเขต
practitioners in their efforts to take corporate governance to a higher level. Indeed, the 2008 worldwide financial crisis reminded Asia and the world of the critical importance of strong corporate governance to
, a CRA should inform the rated entity, or the obligor or arranger of the rated obligation about the critical information and principal considerations upon which a credit rating will be based prior to
fully received and (ii) part of account receivable. 2 See “Critical Accounting Policies and Estimates- Recognition of interest income and gain on loans purchased” 3 Cash collected from the debtors during
. หน่วยงานที่สำนักงานกำหนดให้เป็นหน่วยงานโครงสร้างพื้นฐานสำคัญทางสารสนเทศ (Critical Information Infrastructure: CII) ของภาคตลาดทุน 2. ศูนย์ซื้อขายสัญญาซื้อขายล่วงหน้า, สำนักหักบัญชีสัญญาซื้อขายล่วงหน้า
companies where a critical mass of the board is preferred to be independent. There should be a sufficient mix of individuals with relevant knowledge, independence, competence, industry experience and
Lending Code of Best Practice). The standards set by governing bodies in these respects should help inform their selection of fund managers and other agents. Governing bodies should be critical both in the