หนดทัว่ไป (General Requirements) และใหแ้นว ปฏบิตัเิกีย่วกบัดุลยพนิิจ ความไมแ่น่นอน และขอ้ผดิพลาด (Judgements, Uncertainties and Errors) ►IFRS S1 ก าหนดแนวปฏิบติัเพ่ือใช้อ้างอิงส าหรบัทกุมาตรฐาน IFRS S ►ก า
Accounting Estimate which has to follow the IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors. Such change in estimated useful lives was approved in principal by the Audit Committee’s
should be an improvement for work procedure where there are errors in an operation with record of such error together with preventive measures 1.2 Operation system for fund member registry should comprise
) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus (deficit) in investment x 6. Retained
the beginning of 25x0 x x x x x x X (x) 2. Accumulation from correction of mistakes x 3. Adjusted balance x x x x x x x (x) Alteration between two periods 4. Appraisal surplus x 5. Revaluation surplus
. Reporting Disclose the final company footprint The report should: Be based on best available data at time of publication Acknowledge limitations Communicate any identified past errors Include company’s gross
arranger an adequate opportunity to clarify any factual errors, factual omissions, or factual misperceptions that would have a material effect on the credit rating. The CRA should duly evaluate any response
(integrity) ข้อผิดพลาดจากการปฏิบัติงาน (human errors) การบุกรกุ ด้านกายภาพ (breaches of physical security arrangements) การปฏิบัติงานที่ไม่เป็นไป ตามนโยบาย การทำงานผิดพลาดของโปรแกรมและอุปกรณ์คอมพิวเตอร์
use of individual user IDs and passwords to maintain accountability; (2) allow users to select and change their own passwords and include a confirmation procedure to verify input errors; (3) require