decreased year-on-year, attributable to improved efficiency as well as on-going cost reduction and cost control. Hence, gross profit margin improved from 7.0% of sales in Q1 2016 to 7.7% of sales in Q1 2017

, where members of Committee 1 seek to further its mission through thoughtful consideration of accounting and disclosure concerns and pursuit of improved transparency of global financial reporting. 9 In de

outstanding, declining from the end of 2Q20. Although the COVID-19 outbreak situation for Thailand has improved, many aspects of uncertainties remain notably the pace of economic recovery, the on-going spread

the form of outsourcing or partnership. In this regard, the partnership-based business operation guidelines must be improved from the SEC circular in this matter. SEC has therefore proposed issuance of

company, while the company still has improved on the inventory cost management as well as sales mix management in each product category efficiently, and strictly controlled on the selling and administrative

in Malaysia. Cost of sales and services increased by only 1.2 percent while sales have increased by over 3 percent. As a result, gross profit margin as percentage of sales continuously improved, from

techniques for assessing and selecting quality auditors, guidance on communication with the auditors, as well as existing mechanism and tools that can promote effectiveness of audit committees’ duties, with

market. The results of this cycle’s inspection revealed that in overall audit firms in the capital market had improved their quality control system. Most of them (86 percent) received “acceptable” to “very

projects must be prepared and explored with a view to assessing the project?s commercial viability to create proper returns for investors. In this connection, interested authorities are welcomed to discuss

present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG