guidelines would not impose excessive burdens on audit firms and auditors and would specify penalty alternatives that focus on appropriate proportionality of punishment to offense. The consultation paper
auditor, which impose requirements for information technology governance and auditing of audit firms by IT specialists to ensure that risk management in the use of information technology in audit firms
of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit
) 1,347 1,184 13.7 1,610 (16.3) 4,015 4,309 (6.8) Total Comprehensive income (attributable to equity holders of the Bank) 1,458 1,629 (10.5) 1,766 (17.4) 3,886 4,260 (8.8) Basic earnings per share (Baht
22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings 434.05 619.34 717.96 98.62
718.91 1,192.83 1,215.52 22.69 1.90 496.61 69.08 Current Liabilities 196.50 434.91 396.74 -38.17 -8.78 200.24 101.90 Long-term Liabilities 88.36 138.58 100.85 -37.73 -27.23 12.49 14.14 Retained Earnings
-term Liabilities 84.66 100.85 91.99 -8.86 -8.78 7.33 8.66 Retained Earnings 435.91 717.96 718.08 0.12 0.02 282.17 64.73 Total Liabilities and Retained Earnings 712.99 1,215.54 1,182.82 -32.72 -2.69
, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify
directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify such financial statements, and submit to the SEC and publicly disclose the reviewed financial statements by
results showed the net earnings of 14.25 million Baht, which was a significant increase compared to the Q3/2014. 15/09/2017 agreed to comply with civil penalties determined by the Civil Penalty