Microsoft Word - Accounting_Guideline_for_Securitization_V_032406.doc ราง แนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย- 27มีนาคม2547 คณะกรรมการกําหนดมาตรฐานการบัญชี-สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ 1 รางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย ดวยคณะกรรมการกําหนดมาตรฐานการบัญชีไดจัดทํารางแนวปฏิบัติทางการบัญชี ธุรกรรมการแปลงสินทรัพยเปนหลักทรัพย (Securitisation) แลวเสร็จ จึงไดทําการเผยแพรราง ดังกลาวเพื่อรับฟงขอคิดเห็นและขอเสนอแนะจากบุคคลผูเกี่ยวข...

influence on the applicant’s giving of opinions are not employee or worker of the company or its subsidiaries for which the applicant is the auditor; 5. The audit firm does not provide bookkeeping or any

to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.

: Clause 1. The following Notifications shall be repealed: (1) Notification of the Securities and Exchange Commission Re: Requirements relating to Accounting of Securities Company dated 18 May 1992; (2

. Clause 3 The preparation and disclosure of information in the financial statements shall comply with the accounting standards specified by the Law on Accounting. 2 In cases where the preparation or

Section 106 Securities and Exchange Act B.E. 2535 Section 106. A securities company shall prepare a balance sheet and a profit and loss account for each accounting period of six months in the form

Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ

Exchange Act B.E. 2535 (1992) provides that a securities company shall prepare a balance sheet for each accounting period and such balance sheet shall be audited and given an opinion by an auditor approved

) provides that a securities company shall prepare a balance sheet for each accounting period and such balance sheet shall be audited and given an opinion by an auditor approved by the Office for such

system by other agencies (if any) 5 5. Opinions of the executives on the audit quality control in the previous accounting period 7 6. List of audit engagement clients in the previous accounting period and