test to make sure that the clients understand their own risk profile and receive appropriate investment advice before making an investment or a transaction. Clear and comprehensive disclosure of
understand thoroughly the benefits and impacts of the globalizing trend on the business sector, the financial sector and the real sector. It was also indispensable that all sectors concerned strengthen their
to the Securities and Exchange Act was proposed to end the monopoly status of the SET and to allow other non-member market participants to have direct access to the Exchange. The draft amendment is
using the straight-line method for depreciation and apply the revised estimated useful lives for the financial statements starting 1st January 2020. The details of the estimated useful lives of assets in
using the straight-line method for depreciation and apply the revised estimated useful lives for the financial statements of both consolidated and separated statements starting 1 January 2020. The details
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
inbound tourism, especially from Chinese tourists as more direct flights from China to Thailand become available and partially helped by the visa fee discount and waiver incentives during the year. 3
tourism sector characterized by an increase in foreign inbound tourists, especially from China due to more available direct flights to Thailand and Europe due to the Easter holidays at the end of the period
เงินลดทุน แนวปฏิบติัท่ีผา่นมาจึงมีการตั้งสมมติฐานเพิ่มเติมวา่ หากมีการจ่ายเงินลดทุนเท่ากนัทุกปี (straight-line depreciation) ตลอดอายกุารลงทุน จะท าใหผ้ลตอบแทนในปีแรกของกอง leasehold เป็นอยา่งไร อยา่งไรก็
Baht 1,604 million at the end of 3Q20 which the Bank had gradually released on a straight line method since 1Q20. 4 Including ECL for loans and loan commitments and financial guarantees 14 With the