in a fine of Baht 30,000 and a further fine of Baht 1,000 each day starting from the judgment date until the company so complies. SEC Act S.56(1)(2)(3)(4) and199 Criminal Complaint Filed with an
suspended for two years. The later, on February 18, 2020, The Appeal Court reversed the judgment of the Criminal Court, not pending for punishment and not fines. The case was deemed final. On April 10, 2018
for two years. The later, on February 18, 2020, The Appeal Court reversed the judgment of the Criminal Court, not pending for punishment and not fines. The case was deemed final. On April 10, 2018, the
fine. The jail term was suspended for two years. The later, on February 18, 2020, The Appeal Court reversed the judgment of the Criminal Court, not pending for punishment and not fines. The case was
• 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
Reasons of Adjustments by Financial Statement Preparers Financial statements preparers also provide opinion on the reasons of adjustments. They believe that 29% of the adjustments are from judgment about
” means a person who performs the duty of assisting decision making to invest or trade capital market product and could access information on investment by virtue of performing such duty, regardless by
investment of mutual fund, private fund or derivatives investment management; “investment management assistant” means a person who performs the duty of assisting decision making to invest or trade capital
unable to find sufficient evidence to justify the management's decision to execute transactions for investment in two associate companies. In addition, the auditor could not reach a conclusion for the
investment decision making, summarized business information and key financial conditions of the foreign banks as well as legal issues are required; for example, debt securities holders may not be able to