, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify

Fiscal and Financial System Development2. Ms. Sudtai Chaijuntuk, CGD Advisor of Accounting System Development3. Ms. Wilawan Payanoi, CGD Advisor of Fiscal and Financial System Development4. Ms. Rachamarn

, Mrs. Sittasri Nakasiri holds the Bachelor’s Degree in Accounting from Thammasat University and the Master of Science from Saint Louis University, USA. She is also a certified financial analyst (CFA

Mr. Pornchai Chunhachinda holds a Bachelor’s Degree in Accounting (Honor) from Chulalongkorn University, an M.B.A. from Thammasat University, a Master of Science and a Ph.D. in Finance from

committing fraud, misappropriating the company's assets and falsifying accounting records by executing concealed transactions through several associated companies abroad to exaggerate the company's operating

mobilization, corporate monitoring and accounting supervision. Prior to joining the SEC in 1992, she was an analyst at the Bank of Thailand.The SEC's new line of commands effective from 11 February 2019 is

surplus to gain on sale of the assets presented in the income statement. The transfer was, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred

Mr. Veerapat Viriyakovitya Mr. Veerapat Viriyakovitya, Head of Finance and Accounting Department, who is responsible for the operation of Ngern Tid Lor Public Company Limited, shall be liable for

Miss Tongjai Jidjaroonsawat During October 2019, Miss Tongjai Jidjaroonsawat while being a Vice Accounting Supervisor of Hwa Fong Rubber (Thailand) Public Company Limited (HFT), knew or possessed the

Managing Director-Finance and Accounting of POWER, to dishonestly violate his duties and act to obtain unlawful gains for himself and/or other persons causing damage to POWER by embezzling POWER’s money