business operation, financial status and performance , or existence of REIT, or investors’ investment, provided that such risk may cause the investors to lose the invested money or receive a return at a

• Significant • Materiality • Professional judgment Accounting Assertions Existence - relates to account balances (each of the balance sheet and income statement balances are actually exist) Occurrence - relates

. Ministerial regulations shall be enforceable upon their publication in the Government Gazette. Chapter 1 Establishment _______________________ Section 5.3 A fund shall come into existence only when it is

transferred or placed as collateral. “assets” means (1) rights of claim which generate a flow of receipts in the future; or (2) rights of claim coming into existence in the future which determine debt repayment

Gazette. Chapter 1 Establishment _______________________ Section 5. 3 A fund shall come into existence only when it is established by agreement of the employees and the employer and registered under this

collateral. “assets” means (1) rights of claim which generate a flow of receipts in the future; or (2) rights of claim coming into existence in the future which determine debt repayment in cash and generate a

operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive

. Moreover, the existence of derivatives market will provide additional financial instruments for investors and allow market intermediaries to expand their scope of services. For this reason, the SEC has

existence of the ‘value gap’ has heightened the importance of environmental, social and governance (ESG) analysis and analysis of other intangible value-drivers, and their incorporation into investment

participation has opened up invaluable opportunities for the SEC to keep abreast of the developments in international financial reporting standards and to prepare the stakeholders accordingly. Our staff are also