channels such as through publication on the websites. Information in the summary portion of the fund/trust shall be revised to make it concise and easy to understand. A summary of cash flow which the
. “SEC welcomes inputs from stakeholders as they can help us better understand the issues, obstacles and necessities of business operators, and subsequently address such matters appropriately. We support
notification for interested parties to study it in detail. SEC is pleased to give advice for those who are interested to operate business from now in order to make them understand standards in each aspect. This
modify the rules concerning the preparation of reports on provident fund management and the calculation of investment limits of provident funds in respect of the provident funds with multiple investment
modify the rules concerning the preparation of reports on provident fund management and the calculation of investment limits of provident funds in respect of the provident funds with multiple investment
Notification is to modify the rules concerning the preparation of reports on provident fund management and the calculation of investment limits of provident funds in respect of the provident funds with multiple
involved in preparing financial reports understand their roles and responsibilities relevant to the quality of the financial reports. Due to the in-depth understanding of both the nature of their business
of these items. Auditors failed to understand their clients’ businesses, and thus not realizing that the revenue recognition methods used by their clients were inappropriate. For instance, an audit
investors to better understand the Company and its subsidiaries’ 1st quarter of 2018 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded
investors to better understand the Company and its subsidiaries’ 1st quarter of 2019 reviewed financial statements. An Analysis of Performance * Analysis of Income The Company and its subsidiaries recorded