, Senior Head, Global Industry Standards and GIPS Standards Executive Director, CFA Institute กล่าวว่า “CFA Institute และสมาคม ซีเอฟเอ ไทยแลนด์ ได้ร่วมกันมุ่งพัฒนาขีดความสามารถและเพิ่มระดับความน่าเชื่อถือของ

Return – Mind the Gap Kittikun Tanaratpattanakit, Senior Research Analyst, Morningstar Research (Thailand) Ltd. When it comes to investment decision, fund investors often suffer from poor timing and poor

assuming responsibility for management decisions for audit client; · operate an enforcement mechanism to promote compliance with the policies and procedures; · empower staff to communicate concerns to senior

)  ส่วนที่ 2 หน้าที่และความรับผิดชอบของคณะกรรมการบริษัทและผู้บริหารระดับสูง (Board of directors and senior management responsibility) (3)  ส่วนที่ 3 ผลกระทบจากเหตุฉุกเฉินที่อาจทำให้

past collection history, aging profile of outstanding debts and the prevailing economic condition. The management believes that allowance for doubtful accounts is adequate in the current circumstances

allowance for doubtful accounts, amounting to Baht 81 million and Baht 52 million, respectively. The Group’s policy on allowance for doubtful accounts is based on past collection history, aging profile of

collection history, aging profile of outstanding debts and the prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit

accounts, amounting to Baht 55 million and Baht 55 million, respectively. The Group’s policy on allowance for doubtful accounts is based on past collection history, aging profile of outstanding debts and the

allowance for doubtful accounts, amounting to Baht 42 million and Baht 51 million, respectively. The Group’s policy on allowance for doubtful accounts is based on past collection history, aging profile of

and Baht 55 million, respectively. The Group’s policy on allowance for doubtful accounts is based on past collection history, aging profile of outstanding debts and the prevailing economic condition