15 years and are technology neutral. 2. On 1 January 2020, AIS adopted TFRS 9 ( Financial Instruments) and TFRS 16 ( Leases) under Modified retrospective approach. The impact of the standards adoption
INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
Securities and Exchange Commission 10,13-16 The GPF Witthayu Building 93/1 Wireless Road, Lumpini, Pathumwan, Bangkok 10330. Tel: 0-2695-9999, 0-2263-6499 Fax: 0-2256-7711 www.sec.or.th. Securities and Exchange Commission Independent Audit Inspection Activities Report Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 Introduction Quality Assurance Review Panel (“QARP”) First step with confidence Activities for audit quality enhancement Summary of...
Securities and Exchange Commission Independent Audit Inspection Activities Report THE ROAD LEADING TO GROWTH 2013 This report is available for download on the SEC website: www.sec.or.th Contact For more information, please contact us at: Securities and Exchange Commission,Thailand 333/3 Vibhavadi-Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel : +66 2 263 6082 or +66 2 263 6218 e-mail : oca@sec.or.th Root cause analysis Activities for enhancing audit quality Suggestions on how to...
2563 เอไอเอสไดเ้ริม่ใชม้าตรฐานบญัชฉีบบัที ่9 (เครื่องมอืทางการเงนิ) และ ฉบบัที ่16 (สญัญาเชา่) โดยบรษิทัเลอืกรบัรูผ้ลกระทบ ยอ้นหลงัทีเ่กดิขึน้ก่อนเริม่ใชม้าตรฐานผา่นการปรบัปรุงก าไรสะสมตน้งวด (Modified
2563 เอไอเอสไดเ้ริม่ใชม้าตรฐานบญัชฉีบบัที ่9 (เครื่องมอืทางการเงนิ) และ ฉบบัที ่16 (สญัญาเชา่) โดยบรษิทัเลอืกรบัรูผ้ลกระทบ ยอ้นหลงัทีเ่กดิขึน้ก่อนเริม่ใชม้าตรฐานผา่นการปรบัปรุงก าไรสะสมตน้งวด (Modified
business against various scenarios. ❑ Consider how the structure of your annual report could be modified to incorporate TCFD recommendations, particularly in sections on risk; management discussion and
Microsoft Word - Forestry Criteria document_July 2020.docx Climate Bonds Initiative Forestry Criteria Document Forestry* Criteria The Forestry Criteria for the Climate Bonds Standard & Certification Scheme November 2018 * These Criteria also cover the conservation and restoration of non-forested land Assessing climate change mitigation and adaptation aspects of financial products is not straightforward. The benefit of having an authoritative standard eases decision-making and focuses attention o...
modified. K. Paying Agent Identify name and address of the issuer’s appointed entity who is responsible for making payments on the debt securities, and a contact person for collection of any payments due. L
required to adopt certain types of resolutions. I. Modification of Terms Disclosure of any provision relating to how the terms of the debt securities or rights of the debt securities holders may be modified