........).  5. Have emphasis of matter paragraphs resulting from (can choose more than one): ฆ 5.1 An uncertainty concerning entity’s ability to continue as a going concern (paragraph........); ฆ 5.2 An

raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more

apply) ( 5.1 Using of going concern assumption appropriate but a material uncertainty exists (paragraph number.......) ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or

selling orders were made with equal or under the purchase prices without concern for loss to the client. Moreover, trading volumes soared during the marketing campaign of Country Group Securities.In

in Asia, including issues of concern and challenges as well as the policy responses and initiatives by public authorities on the matter. Based on the analysis of national responses, certain policy

FAMILY-FIRMS • Primary agency problem: Majority shareholder versus minority shareholder - Primary concern here is protection of minority shareholder interests. • Balancing positive weights of family

Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board comprises agencies from both the public and private sectors to ensure all sectors’ views are reflected. In the initial phase, the list of agencies is as follows: 1. Bank of Thailand (BOT)* 2. The Securities and Exchange Commission, Thailand (SEC)* 3. Office of Natural Resources and Environmental Policy and...

ตุผิดนดัช าระหน้ี การก าหนดเงื่อนไข ในการรองรับและรับรู้ผลขาดทุนในระหว่างการด าเนินการ (“loss absorption on a going-concern basis”) และเมื่อไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a gone

เป็นเหตุผิดนดัช าระหน้ี การก าหนดเง่ือนไข ในการรองรับและรับรู้ผลขาดทุนในระหวา่งการด าเนินการ (“loss absorption on a going-concern basis”) และเม่ือไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a

governance principles. Principle 4.3 When the issues of concern or risk factors identified have not yet been publicly disclosed, Institutional Investors should engage the Investee Companies on a confidential