-industrial levels and pursue efforts to limit warming to 1.5°C.  GHG emissions inventory and science-based target boundary (Scope 1 and 2) 1. The targets must cover company-wide scope 1 and scope 2 emissions

serves the decision-making needs of users Completeness Relevance Transparency Consistency Account for and report on all GHG emission sources and activities within the chosen inventory boundary. Use

, the cost of rental and rendering services also decreased due to lack of condominium units’ costs. So, the gross loss margin of rental and services in 2018 increased to THB4.45 million or loss margin

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency

? milestones, experiencing serious patient-safety issues and reporting consistently disappointing financial results. In our view, the board’s lack of medically trained experts and practitioners was one reason

ongoing efforts to push the boundary of stakeholders’ capabilities in the financial reporting ecosystem, we emphasize regular capacity building for the internal staff. As it is our belief that a regulatory

to his lack of qualifications or his prohibited characteristics pursuant to the law regulating such business operators and the notifications issued by virtue of the said law, such person shall be

of commercial bank, securities company or financial institution established under specific law due to the lack of qualifications or the possession of prohibited characteristics pursuant to the law

risks or not responding to risks identified 4. Specific Financial Reporting and Audit Performance Considerations • A lack of effective communication between audit committees and audit firms • Consistency