INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...
futures Futures is a contract where both the buyer and seller have an obligation to comply with the agreement in the contract. Therefore, if the contract is not closed out before the settlement date, the
. The characteristics of futures Futures is a contract where both the buyer and seller have an obligation to comply with the agreement in the contract. Therefore, if the contract is not closed out before
Connected Transactions B.E. 2546 (2003), as per the following details: 1. Transaction Date (Agreement Execution Date) December 28, 2018 (Contract Date), Effective on January 1, 2019 2. Related Parties Lessees
Agreement of Advisory for Remerchandising and Sales Management Contract date After the Board of Directors’ approval The related parties 1. LH Mall & Hotel Co.,Ltd. (LHMH), the subsidiary which Land and Houses
assess? Specialized process ? 4 Revenue recognition Production house Customer Contract to make an animated cartoon movie Advance payment/Installment payment Scope of work : ▪ Pre-production (i.e Layouts
; Unimit and its subsidiaries have contract revenues for the year 2018 amount 846 Million Baht which is increase of 67 Million Baht (9%) from 2017 contract revenues. 2018’s net loss of 37 Million Baht
; Unimit and its subsidiaries have contract revenues for Q2/2019 amount 251 million Baht which is increase of 122 million Baht (94%) from Q2/2018 contract revenues. Q2/2019’s net loss of 62 million Baht
; Unimit and its subsidiaries have contract revenues for Q2/2018 amount 129 Million Baht which is decrease of 113 Million Baht (47%) from Q2/2017 contract revenues. Q2/2018’s net profit of 7 Million Baht
Amendment to the Agreement of Advisory for Sales and Marketing Management Contract date After the Board of Directors’ approval The related parties 1. LH Mall & Hotel Co., Ltd. (LHMH), the subsidiary which