shifted to reflect changes in balance sheet valuation. According to ISA 240, ‘The auditor’s responsibilities relating to fraud in an audit of financial statements’ (IAASB, 2009), an auditor must presume
THB as compared to US dollar. There would be the material change in Q3 for the Balance Sheet structure of which expecting to see the improvement of DE and Current ratio. However, the Balance Sheet
Sales results of the foreign CIS units that have been offered in Thailand : Balance at the end of the previous calendar year on 31 December 20________ ……..…………………… units Subscription
Renaissance Fund Management LTD Renaissance Fund Management LTD failed to prepare the balance sheet and the profit and loss account for the first six months of the financial year 2019 by posted in a
and affected the stability of the global financial system. Due to this circumstance, international regulators have decided to issue liquidity measures.Realizing the importance of liquidity risk
amount of money required to be segregated each day shall not be less than the total amount of the net balance calculated at the end of the prior working day or at the end of the present working day from
total amount of the net balance calculated at the end of the prior working day or at the end of the present working day from cash accounts and margin accounts of all clients after deducting money
total amount of the net balance calculated at the end of the prior working day or at the end of the present working day from cash accounts and margin accounts of all clients after deducting money
Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Handbook on ACMF Pass under ASEAN Capital Market Professional Mobility Framework Issued: January 2019 Updated: September 2019 2 Contents 1. Introduction 3 2. Definition 4 3. Guidance on ACMF Pass Framework 3.1 ACMF Pass overview 5 3.2 Permitted activities 6 3.3 Application process 9 3.4 On-going obligation 9 3.5 Monitoring, supervisory and enforcement mechanism 11 3.6 National regulations regarding the approval proc...
Persistence of Performance http://www.sec.or.th Empirical Paper Methodology Evidence Sharpe (1966) Spearman rank correlation Yes Jensen (1968) Jensen’s alpha No Grinblatt&Titman (1989,1992) Jensen’s alpha Yes