raise independence issues. (Non-audit service) 3. High Risk Industries Resource, extractive, mining, oil and gas industries : • The current issue is not necessarily going concern but the issue is more
apply) ( 5.1 Using of going concern assumption appropriate but a material uncertainty exists (paragraph number.......) ( 5.2 An uncertainty relating to the future outcome of exceptional litigation or
selling orders were made with equal or under the purchase prices without concern for loss to the client. Moreover, trading volumes soared during the marketing campaign of Country Group Securities.In
in Asia, including issues of concern and challenges as well as the policy responses and initiatives by public authorities on the matter. Based on the analysis of national responses, certain policy
FAMILY-FIRMS • Primary agency problem: Majority shareholder versus minority shareholder - Primary concern here is protection of minority shareholder interests. • Balancing positive weights of family
ตุผิดนดัช าระหน้ี การก าหนดเงื่อนไข ในการรองรับและรับรู้ผลขาดทุนในระหว่างการด าเนินการ (“loss absorption on a going-concern basis”) และเมื่อไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a gone
เป็นเหตุผิดนดัช าระหน้ี การก าหนดเง่ือนไข ในการรองรับและรับรู้ผลขาดทุนในระหวา่งการด าเนินการ (“loss absorption on a going-concern basis”) และเม่ือไม่สามารถด าเนินกิจการต่อไปได ้4 (“loss absorption on a
governance principles. Principle 4.3 When the issues of concern or risk factors identified have not yet been publicly disclosed, Institutional Investors should engage the Investee Companies on a confidential
to investors in both jurisdictions in terms of the form which that notice takes6. 20. For avoidance of doubt, changes that render the Hong Kong Covered Fund ineligible under this MRF (for example – the
owners tend to maintain control over firms and to be reluctant to disclose information, raising concern for good corporate governance. It was highlighted that significant challenges for family-controlled