วา้งขวาง (“international firm”) หรือ ผูส้อบบญัชีต่างประเทศ ท่ีไดรั้บความเห็นชอบจากส านกังาน โดยใชแ้นวทางพิจารณาตามท่ีส านกังานก าหนด หรือ ผูส้อบบญัชีต่างประเทศท่ีถูกก ากบัดูแลโดย independent audit
fund rating business which can be shown that the rules used in the mutual fund rating are based on academic principle and reflects the purpose of mutual fund rating without causing misunderstanding to
the circumstances. The evaluation of performance and the calculation of the net asset value of each fund shall conform to the recognized academic principles or international standards as prescribed by
appropriate to the circumstances. 3 The evaluation of performance and the calculation of the net asset value of each fund shall conform to the recognized academic principles or international standards as
conform to the generally accepted academic principles or international standards as set out by the association. The Office shall have the authority, if necessary and appropriate, to order any management
evaluation and calculation of the value of assets of each fund shall conform to the generally accepted academic principles or international standards as set out by the association. The Office shall have the
each fund shall conform to the generally accepted academic principles or international standards as set out by the association. The Office shall have the authority, if necessary and appropriate, to order
issue in academic system. In addition, the decline was due to a decrease in share of profits from Le Cordon Bleu Dusit, netted off a decrease in share of loss from investment in Dusit Hospitality
Phuvanatnaranubala, SEC Thailand, at the 5th Annual Conference of Asian Academic Accounting Assoc., Bangkok, October 11, 2004 แนวทางในการพัฒนาและกำกับดูแลตลาดทุน โดย นายธีระชัย ภูวนาถนรานุบาล เลขาธิการ ก.ล.ต. ณ