states, related to the Metrics and Targets elements, that “GHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organizations and

for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense

educate and recommend methods for resolving common findings for local firms May 2017 June 2017 August and September 2017 08 Activities relevant to the improvement of financial reporting Seminar on

; Ramcharran, 2002; Wu, 2014). The rationales of these explanatory variables are summarized as follows. The required rate of return can be computed as a combination of equity risk premium and risk-free rate

subsidiary. Therefore, as of 30 June 2017, the surplus on business combination under common control has been recorded in the consolidated financial reports of both DET International Holding (the wholly owned

เรียกขอข้อมูล ภาพรวมการลงทุนหลักทรัพย์ที่ถือครองได้ทั้งหมดในลักษณะพอร์ตโฟลิโอจากทุกบัญชีที่ใช้บริการในตลาดทุน (Account Aggregation) โดยครอบคลุมผลิตภัณฑ์ในตลาดทุนทุกประเภท ทั้งตราสารหนี้ ตราสารทุน หน่วย

document laying out the common requirements that all Certified Climate Bonds need to meet, in addition to the sector-specific Criteria (V2.1 is the most recent update version) 4. Climate Bonds Standard

-recurring revenue. As a result of consolidation, non-recurring revenue increased by 37.97mb or 33.8% increase year-on-year. Recurring revenue from Financial Solutions increasing by 4.35mb or 7.0% but offset

weighted in non-recurring revenue. As a result of consolidation, non-recurring revenue increased by 17.72mb or 35.5%, reversing from a dip in non-recurring revenue in previous quarters. Recurring revenue

341 mil from q-q, primarily due to business combination consolidated TBSP Public Company Limited (“TBSP”) since April 4, 2018. Excluding TBSP, Company’s core revenues increased by 20.6% or THB 64 mil