involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on
signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult
further improvements in the legal framework in relation to (1) business merger and acquisition in which complicated and time consuming process is currently involved, (2) civil sanctions to become an
: ▪ Customer Rights to payment : ▪ Production house has enforceable rights to payment How to recognize revenue (over time vs point in time)? 5 6 Regular sale or Consignment Factory ModernTrade Facts - Once the
interest rates, the company has a lower loan burden from regular repayments of loans and interest. 7. The performances increased by 174.12 million baht or 1,356.07% (from a loss of 12.84 million baht to the
expenses and bank fees decreased by 2.34 million baht(from 24.29 million baht in 2019 to 21.95 million baht in 2020) because the company has a lower loan burden from regular repayments of loans and interest
addition, clients should be given more than one choice of fund, and intermediaries should follow up on clients? investments on a regular basis and keep clients informed of changes for clients? benefits
, regular review of documents and evidence on one?s own investment portfolios sent from the responsible intermediaries is another way to protect one?s own assets.? ______________________ *Clause 20(1) of
December 2020. In any case, employees may continue their contribution on a regular basis even though their employer’s contribution is suspended or postponed, effective from 6 May 2020. Subsequently, on 7
200,000 baht, from annual assessable income as an additional personal income tax allowance However, it is separated from the tax allowance for investing in Super Savings Fund regular, and not subject to