outbreak on listed companies and auditors. For example, extending the deadline for submitting financial statements and facilitating the submission of applications and reports via electronic channels to
support businesses for a broader coverage. - Revise supervisory criteria for venture capital (VC) business, such as establishing investment ratio in financial technology (FinTech) business and extending VC
1 Enclosure 2 Information Memorandum on the Disposal of Assets (Schedule 2) of Nation Multimedia Group Public Company Limited (the “Company”) Since Spring 26 Company Limited (formerly known as Bangkok Business Broadcasting Company Limited), a subsidiary in which the Company holds 149,900,002 ordinary shares with a par value of Baht 10 per share, equivalent to 99.9333 percent of total ordinary shares sold and a subsidiary (in which the Company holds ordinary shares equivalent to 99.99 percent), i...
electricity to EVN for a duration of 25 years, beginning from 2022 onwards. Effectively, extending the duration of electricity sales by Nam San 3A and Nam San 3B from its initial termination in 2043 and 2042
or lease of real estate, transactions related to assets or services or granting or receipt of financial assistance through receiving or extending loan, guarantee, providing assets as collateral, and
, led to an overhaul in international auditor supervision. The SEC has witnessed a shift from a system of Self-Regulatory Organization (“SRO”) under a professional body to a more stringent regulatory
, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing
accounting standards while auditors must work for audit firms that have a quality assurance system in place. In addition, the SEC encouraged trade associations to expedite its preparation for self-regulation
possibilities of both arguments, I empirically conduct four sets of analyses. All empirical analyse are centered upon the observation that firms report a string of consecutively earnings increases. A firm with a
reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and