(1) adjust the accounting of the change in the shareholding proportion in KAL as the acquisition of an asset or a group of assets according to the relevant financial reporting standards, and (2

, and encouragement would be given to business operators to be able to adjust and expand their business.  Accordingly, SEC will give priority to the participation of the business sector in giving

audit firm;   (2)  To relax the requirement on the number and nature of business whose financial statements must be given an opinion and affixed with the auditor’s signature, as well as to adjust the

, increasing competition, change of behavioural patterns, and changing demands of fundraisers, business operators and investors. As the capital market regulator, the SEC must adjust to these changes without

and then inform the client afterward. {A} admitted that her client had authorized her to help adjust the client's investment portfolio to cut losses in the account. She also confirmed the trading with

บังคับ (Non-compliance with Laws and Regulations) ใน Handbook of the International Code of Ethics for Professional Accountants (จรรยาบรรณของผู้ประกอบวิชาชีพบัญชี หรือ “code of ethics”) โดยมีผล

years. Such success has been made possible by the continuing collaboration of all parties involved. In addition, the SEC has worked with the SET and the IOD to produce the CG Handbook, which contains

Signatories will issue a handbook in due course to provide guidance to fund managers on various administrative and procedural matters including the application procedures, the use of local distributors in the

published a handbook called ??Guidelines for Shareholders? Meeting?, now available in the SEC?s media channels, to help prepare them for shareholders? meetings and monitor listed companies? performances

than the increasing of sales as a result of upwardly adjust in raw material price and soften economic of scale of the plastic packaging business. 2 3. Selling and administrative expenses was increased by