concerning the internal control system, spending of B/E money, and the making of accounting records. The SEC has therefore issued the order above which covers the amendment to the financial statements for the
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
• impacts and dependency mapping Understand the internal and external environment Build a climate risk inventory Review and revise the climate risk identification approaches and climate risk inventory https
the Climate Bonds Standard confirms that the bond, loan or other debt instrument is: Fully aligned with the Green Bond Principles and/or the Green Loan Principles Using best practices for internal
• Small family-owned enterprises engaged in regular economic activity Employment generation (SMEs financing) • MSMEs including smaller ones and those with limited, less favourable, or even no access to
oversight of financial reporting, disclosure, internal control and internal audit to make sure that the firm’s financial records and reporting fully meet Thai Generally Acceptable Accounting Principles
: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the
last year. We are witnessing a profound shift in communication between companies and shareholders—a shift to more regular, candid, behind-the-scenes conversations. We are also seeing investors exert more
interest rates, the company has a lower loan burden from regular repayments of loans and interest. 7. The performances increased by 174.12 million baht or 1,356.07% (from a loss of 12.84 million baht to the
expenses and bank fees decreased by 2.34 million baht(from 24.29 million baht in 2019 to 21.95 million baht in 2020) because the company has a lower loan burden from regular repayments of loans and interest