เรื่องสำคัญในการตรวจสอบ (Key Audit Matter: KAM) สำหรับนำไปใช้ปรับปรุงและพัฒนาให้รายงานการสอบบัญชีและงบการเงินของบริษัทจดทะเบียนไทยดียิ่งขึ้นสำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ร่วม
SEC proposes the amendment to Securities and Exchanges Acts in various aspects so that the law would be more flexible, able to keep pace with new development and suitable for actual use. It also aims
mutual funds under management of the same asset management company only up to two tiers for general mutual funds may not be flexible enough. The SEC has therefore revised the governing rules in this
: (1) Amending the regulations so that they are up-to-date, more flexible and more principle-based, for example, improving information disclosure channels by allowing asset management companies to
differed from what was discussed with the SEC or existed during a different timeframe from the time when the SEC considered the matter. Such use is considered to be for wrong purposes. Therefore, the SEC
asset report will be more flexible in that the report must be sent within 5 working days of the following month to the clients or at least once a year to the clients who have been inactive for more than a
asset report will be more flexible in that the report must be sent within 5 working days of the following month to the clients or at least once a year to the clients who have been inactive for more than a
the risk calculation, and (3) updating of the net liquid capital calculation methods to be more flexible and suitable to the current market trends. This latest draft amendment has already taken into
aims to facilitate private sector?s issuance of new financial products in response to market needs. Under the proposal, the principle-based set of rules enabling a more flexible coverage of various
while classification of assets treated as capital will be more flexible. In this regard, guidelines for the business operators unable to maintain adequate capital will also be prescribed. The consultation