statements disclose material changes in net sales or revenues, provide a narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of
narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products
• Expert Member, Securities and Exchange Commission • Member of the Court of Directors, Bank of Thailand Work experience • Auditor General • President, Institute of Certified Accountants and Auditors of
committee member; (2) the Director-General of the Fiscal Policy Office, the Ministry of Finance or the Deputy Director-General of the Fiscal Policy Office, Senior Expert or Director of the department in the
to 500,000 baht, plus a daily fine of 10,000 baht until the period of violation ends.In addition, Global Consultant publicly advertised that the company had a team of experienced and expert investment
Secretary-General Ruenvadee Suwanmongkol said: “This is the first time SEC contracts an independent expert to study relevant laws on supervision of the audit firms and auditors in Thai capital market in
and a CG expert in the ACGS, adds that “IOD congratulates all listed companies obtaining the awards. Thai listed companies have exhibited continuing improvement according to the ACGS standards
Institute of Directors (IOD) and Thailand’s CG Expert, said: "Thai listed companies have continually increased compliance with the ASEAN CG Scorecard (ACGS) in all categories. The number of companies having
measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting
Company overall. (11) Opinion of the Audit Committee and/or Company’s Directors that is different than the opinion of the Board of Directors : None (12) Opinion of the Independent Expert : None (13