demands, opportunities and obstacles of sectors in the Thai capital market. Accordingly, Thai listed companies should focus on three areas, namely: CG in substance: Focusing on substance of corporate
demands, opportunities and obstacles of sectors in the Thai capital market. Accordingly, Thai listed companies should focus on three areas, namely: CG in substance: Focusing on substance of corporate
aspects of sustainable development which are 1) CG in substance: building up sound business performance with sustainability and trustworthiness by emphasizing on actual practice such as encouraging
complicated, and for the most part the existing laws do not cover all new ways of committing an offense in the capital market. Legal provisions applied to some cases are unclear and open to interpretation
, the audit firms should always consider fundamental factors, such as audit partner’s capabilities and experiences. During the 2015 audit inspection, the SEC found that complicated audit engagements of
their opinion on financial reporting as required by relevant professional standards to ensure that financial reporting represents its true and fair economic substance, operational performance and is
action or to refrain from any action, in following cases: (1) The actual objective or substance of m anaging the mutual fund constitutes an avoidance of the provisions or the rules. (2) The management of
action or to refrain from any action, in following cases: (1) The actual objective or substance of m anaging the mutual fund constitutes an avoidance of the provisions or the rules. (2) The management of
Rules on Entering into Material Transactions Deemed as Acquisition or Disposal of Assets
Rules on Entering into Material Transactions Deemed as Acquisition or Disposal of Assets