Microsoft Word - public hearing-complex&ACMF08082018 เอกสารรับฟงความคิดเห็น เลขที่ อจต. 33 /2561 เร่ือง รางประกาศการแกไขหลักเกณฑเก่ียวกับการออกและเสนอขายตราสารหน้ี และการเปดเผยขอมูล ครั้งที่ 2

fast-changing and globalising world, information material to investor decision-making is becoming increasingly diverse and dynamic. Long-term success in managing a business in today’s complex economic

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subsidiary’s net assets for the amount of THB 343.72 million. This discrepancy was deducted in shareholders' equity as changes of the proportion of subsidiary. 31 Mar. 31 Mar. 31 Dec. Mar 19 - Mar 19 - Unit

cover specific industry. In addition, there was lack of consultation in complex areas and inadequate quality control review system. The SEC found that EQCRs did not review some important work papers or

is the audit of revenue recognition using percentage of completion method. Specifically, this type of audits is inherently complex and relies heavily on the work of an expert in estimating budget costs

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discrepancy in corporate income tax calculation for tax privileges granted by the Board of Investment (BOI) in which the practice of the Revenue Department shall be followed as announced by the Ministry of

(UNOFFICIAL TRANSALTION) Qualifications of Applicants for Approval of Investment Consultant on Complex Products Type 1 No. Relevant Knowledge Qualifications List of Required Examinations1 (1

parties to offset price discrepancy or close-out position. In addition, the SEC has also prescribed rules regarding the registration and licensing to undertake derivatives businesses as derivatives agent