al. (2019) • If government subsidies were misused (improper incentives & inaccurate) information. • Inefficient resource allocation. • Unfair market competition. • Corrupt practices. 5 GOVERNMENT

engagement risks, and ineffective participation from those involved in the financial reporting process. To mitigate these shortcomings, the SEC has initiated and participated in several ongoing seminars and

ineffective, and sometimes inefficient. Specifically, the SEC noted the use of short cut-off period for the business with long lead time, and vice versa. Also, there were instances where Incoterms were not

information contained in the draft prospectus submitted to the SEC Office, which is still ineffective under the law, therefore, such information may subject to change. In this regard, the offer for sale of

financial instrument is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss. The consolidated statement of financial position as at 31 December 2017

comprehensive income. Any ineffective portion is recognized immediately in profit or loss. The consolidated statement of financial position as at 31 December 2017, the consolidated statements of comprehensive

Flow Hedges, only the effective portion of changes in the fair value of the derivatives is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss

financial statements due to limited audit scope imposed by AIE management regarding inefficient internal control system on cost of sales and inventories. Consequently, AI auditor did not express opinion on

บริหารจัดการกุญแจ (key management) เช่น พบช่องโหว่ในการควบคุมความมั่นคงปลอดภัย (ineffective 16 security control) เกิดเหตุการณ์ทีอ่าจส่งผลกระทบต่อการรกัษาความลับ (confidentiality) ความถูกต้องครบถ้วน

due to inefficient internal control system with regard to the cost of sales and the inventory of 2014 and insufficient evidence to clarify decrease in the production yield. The AIE auditor also