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
global and domestic volatilities. However, there remained pockets of risks, such as the solvency of SMEs and the search-for-yield behavior in the prolonged low interest rate environment that might lead to
serviceability of SMEs, maturity mismatches among businesses, particularly in the real estate sector, and the search-for-yield behavior in the prolonged period of low interest rates that could lead to the
B.E. 2020. For the rest of the year, the global economic slowdown, the prolonged US-China trade conflict and the uncertainty of Brexit negotiations, as well as the Baht’s appreciation will continue to