, useful to the investors and prepared in compliance with international standards. In so doing, the SEC's operations comprise three perspectives, as follows: 1. Supporting accounting profession to be in line
values using a fair price. The value per investment unit shall be rounded up to a minimum of 10 decimal digits according to international standards. (2.3) Increase or reduce the number of investment units
principles or international standards. 3.2 Presribes by the Association of Asset Management Companies (AIMC) prescribes with the approval by the SEC. ( Notification of the Association of Investment Management
principles or international standards. 3.2 Presribes by the Association of Asset Management Companies (AIMC) prescribes with the approval by the SEC. ( Notification of the Association of Investment Management
10 decimal digits according to international standards. (2.3) Increase or reduce the number of investment units or take any actions as specified in the scheme to maintain the investment unit at a
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
fund Regulations SHARE : Detail Content Management of Mutual Fund 4. Preparation of financial reports of mutual fund 4.1 A mutual fund management company shall prepare the financial statements of the
who are not domiciled in Thailand, the mutual fund management company may prepare the financial statements in compliance with the International Accounting Standards Board (IASB) or the American
preparation and submission of financial statements The financial statements and consolidated financial statements of the company shall be accurate and reliable, complying with the rules as specified in Section
-term bonds. Only long-term bonds. Only long-term bonds. Ratings - - Required. [1] Such as: (a) Thai Financial Reporting Standards (TFRS) (b) International