., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser
mutual funds and private funds which did not analyze and estimate the value of the IPO securities adequately and appropriately. SEC Act S.117 and 133 paragraph 2 Settlement Committee Meeting No. 3/2021
accounting estimate arising from overlooking, or clear misinterpretation of facts and unreasonable judgments of management concerning accounting estimates only account for 12%. As comparing to Singapore study
, JAS has not recognized any liabilities resulted from the Supreme Court decision, viewing that there is insufficient information to reliably estimate the additional liabilities. As JAS has not recognized
reliably estimate the additional liabilities.As JAS has not recognized any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus
% Normalized net profit (Bt mn) 1Q16 4Q16 1Q17 %YoY %QoQ Net profit for the period 8,073 6,468 7,693 -4.7% 19% Recognition of USO fee (after tax) 1,767 - - - - Recognition of deferred tax assets (919
year 2020, which is an additional revenue waiting for recognition. 2. The Company is currently developing a new shopping center project "The Jas Village", is located near the Amata Industrial Estate
this standard, the method of revenue recognition of the Company shall change. Non-performing loans purchased from financial institutions, which are under IFRS9 standards, are considered to be purchased
Exchange-Traded Fund (Foreign ETF) Mutual Recognition of Funds between Hong Kong and Thailand (HK-TH MRF ) Establishment of Mutual Funds Cross-border Offering of Funds ASEAN Collective Investment
Company Corporate Governance Cross-border Offering of Funds ASEAN Collective Investment Schemes (ASEAN CIS) Mutual Recognition of Funds between Hong Kong and Thailand (HK-TH MRF) SHARE : For More