before finalizing the decisions to accept new clients or to continue relationships with existing clients. This approach would prevent the audit firms from accepting or continuing engagements with

continuing to move to full adoption of international accounting standards; > Strengthening auditor independence and effectiveness of market intermediaries; and > Continuing to increase board independence and

เนินงานต่อเนื่อง (Profit (loss) for the period from continuing operations) และ ก าไร (ขาดทุน) ส าหรับงวดจากการด าเนินงานท่ียกเลิก (Profit (loss) for the period from discontinued operations) เป็นรายการแยก

ก าไร (ขาดทุน) ส าหรับงวดจากการด าเนินงานต่อเนื่อง (Profit (loss) for the period from continuing operations) และ ก าไร (ขาดทุน) ส าหรับงวดจากการด าเนินงานท่ียกเลิก (Profit (loss) for the period from

(loss) for the period from continuing operations) และ ก ำไร (ขำดทุน) ส ำหรับงวดจำกกำรด ำเนินงำนท่ียกเลิก (Profit (loss) for the period - 18 - from discontinued operations) เป็นรายการแยกต่างหากจากกัน

, the SEC implements the procedures for increasing the quality of their work on a continuing basis. This includes regular inspection of audit firms’ quality control system and random inspection of

entities in the capital market on a continuing basis. Moreover, the SEC carried on with the existing projects and initiated new ones to develop a sustainable growth of the capital market. One of the

, the SEC communicates with and educates the stakeholders on a continuing basis, especially via training sessions to prepare them for the soon-to-be-effective financial reporting standards. The

many of the recommendations from earlier versions as continuing essential components of an effective corporate governance framework. They also introduce some new issues and bring greater emphasis or

commercial banks’ business operations, with Thai commercial banks’ lending and deposits continuing to grow at a slow pace. The aggregated balance sheets of commercial banks registered in Thailand at the end of