) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting
entities in capital market The SEC requires preparation and disclosure of financial information in the financial statements of companies issuing securities through the capital market be in conformity with
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
affect rights and interests of the shareholders such as mergers and acquisition transactions, related party transactions, and acquisition or disposal of assets transactions. Obviously, FAs' performance has
affect rights and interests of the shareholders such as mergers and acquisition transactions, related party transactions, and acquisition or disposal of assets transactions. Obviously, FAs' performance has
; deduction of fees charged by the Department of Lands. Regulatory Summary Types of assets for investment Investment categories Key features Fund unit holding Acquisition/disposal of assets/execution
; deduction of fees charged by the Department of Lands. Regulatory Summary Types of assets for investment Investment categories Key features Fund unit holding Acquisition/disposal of assets/execution
RIETs (both Thai and foreign) and property fund type 1. In case of investments in incomplete real estate: Investment amount for development + investment outlay for acquisition of the assets shall be < 10
shareholder; [(ii)] acquires or is to acquire shares of securities company; and [(iii)] if acquisition is not a consequence of exercise of shareholder's right to purchase shares issued for increase of capital