, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
Repeal of Notification Concerning Approval for Auditors of Company Approved to Issue and Offer for Sale of Newly Issued Derivatives Warrant to Facilitate and Rehabilitate or Restructure Debts of the
its investment in biomass powerplants to account for non-current assets held for sale. UWC plan to reinvest the proceeds in a higher return business to accommodate growth and streamline the company’s
and maintenance than projected, UWC considered to divest it’s investment in biomass powerplants resulting in reclassification of its investment in biomass power plants to account for non-current assets
concern about the possible negative impact if they join the project and have to disclose the adjustment information. No adjustment 17% 1- 5 adjustments 33% More than 5 adjustments 50% 10.52 transactions per
related to digital assets in the future. Significant and recurring deficiencies arising from the inspection of auditor’s engagement, e.g., revenue recognition, going concern and provisions of allowance for
and assessing the progress of a construction project so audit deficiencies found in this area were not surprising. To address this problem, the SEC invited a construction planning specialist to share
, which also shows the outstanding balance of each bond issue, SEC Bond Check Version 2 features an advanced search function by interest rate range, time to maturity, credit rating and risk level
clients’ assets, follow the current regulations on holding shareholders’ equity as the capital requirement.SEC disseminates the public hearing document on this issue at SEC website: www.sec.or.th/hearing
several studies suggested, CSR is a corporate strategy that works in the relatively long period (e.g. Campbell, 2007; Garriga and Mele, 2004; Servaes and Tamayo, 2013). A possible concern in the current