strengthened on the back of funds inflow. However, signs of concern over the Thai economic slowdown and additional measures of the Bank of Thailand to manage international capital movements somewhat curbed the
the ratio of 5.1% in the corresponding period last year due to employee related expenses and one-off item which is a donation of THB 50 million to Chaipattana Foundation to aid fight against COVID-19
to consider adoption of ISSB Standards domestically. The Meeting witnessed the signing of the protocol for ACMF-IFRS Foundation Dialogue on IFRS Sustainability Disclosure Standards (AID) by ACMF Chair
absorption on a going-concern basis”) และเม่ือไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a gone-concern basis”) ความเส่ียง และผลกระทบต่อผูล้งทุนภายใตส้ถานการณ์ต่าง ๆ เป็นตน้ (2) เปรียบเทียบความแตก
used to aid or abet the others in connection with such behavior; or (2) has or used to have any behavior that, if considered on a reasonable ground, indicates unfair practices or disadvantage to
เศรษฐกิจและสังคมของประเทศ และไมมีสวนเกี่ยวของกับธุรกิจที่ไมชอบดวยกฎหมาย 2. ไมมีเหตุสงสัยวาบริษัทจะไมสามารถดําเนินงานไดอยางตอเนื่องในระยะยาว (going concern) 3. ธุรกิจของ issuer และบริษัทยอยไมมี
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
provision or receipt of services and leases. However, a number of these transactions can be seen to be of concern to minority shareholders, with abusive related party transactions either enriching controlling
instruments. Therefore, Thai bond and US Treasury yields saw a decline across all maturities. Regarding the outlook for 2020, the protracted US- China trade negotiations will remain a major concern, which may
same asset in the same area and use the value of the market price. That concern with market condition. 4. Total value and criteria used to determine the total value of the transaction 4.1 Total value of