market will be developed towards greater efficiency, trustworthiness, gaining recognition and interests from investors and parties wishing to raise fund at an international level. Participating in
accounting profession to be in line with international standards To raise the quality of financial information contained in the financial statements of the entities in the capital market, the SEC puts its
Interpretation • [All] One-standard deviation increase in paper loss would raise risk-taking by 13.79% • [Low-Risk Group] One-standard deviation increase in paper loss would raise risk- taking by 10.49% • [High
communicated, aiming to enhance the quality and reliability of listed companies’ financial reports. In December 2015, the SEC and the FAP jointly hosted another seminar to raise awareness on the new auditor’s
to explain the reasons for the change. Securities commissions, stock exchanges and public interest oversight bodies, where they exist, should exercise oversight and enforcement of standards for
rating process. IOSCO members recognize that credit ratings, despite their numerous other uses, exist primarily to help investors and other users of credit ratings assess credit risks. Maintaining the
alternative financing resources for SMEs and startups to raise fund and expand their business growth. The new scheme follows a similar regulatory framework governing the existing equity crowdfunding rules
capital-market mechanisms. Crowdfunding is another alternative that helps enterprises to raise fund. Presently, there are three approved funding portals and several entities have expressed interest to
startups to raise funds from investors through public offering and allow their shares to be traded in a secondary market. SMEs intending to raise fund through public offering and to have their shares
SHARE : ASEAN audit regulators and audit firms discuss initiatives to raise audit quality and market transparency in the region Tuesday 16 June 2015 | No. 79 / 2015 Bangkok, June 16, 2015 ? ASEAN audit