review of selected engagements which were in high-risk industries with focus on review of primary accounts affected by the adoption of new financial reporting standards, matters that required high
complex audit engagement which requires high judgment and skepticism to the partner or divisions with limited experiences, resulting in such partner or personnel in that division lacking an appropriate
could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction. 4. New policy on allowance for obsolete inventories Inventory from 1 year and above and
Cycle of Audit Inspection ........................................................ Significant Statistical Information .................................. 02 04 05 08 24 38 40 43 Executive summary High
satisfactory not qualified H MH ML L 1 1 3 1 2 1 1 3 1 4 5 no t q ua lif ie d Exposure to capital market score RBA Results every year every two years every three years H: MH: ML: L: High exposure to the capital
) Fundamental Knowledge (2) Related Rules and Appropriate Investment Advisory (3) Knowledge on non-complex capital market products and high-risk or complex products, i.e., derivatives, high-risk or complex of
Exchange Commission No. Kor Jor. 4/2560 Re: Determination of the Definitions of Institutional Investor, Ultra-high Net Worth Investor and High Net Worth Investor ___________________________ By virtue of
. Notification of the Securities and Exchange Commission No. Kor Jor. 4/2560 Re: Determination of the Definitions of Institutional Investor, Ultra-high Net Worth Investor and High Net Worth Investor
. These efforts are expected to contribute to Thailand’s economic growth and maintain the high-quality standard of the financial reporting of listed companies in Thailand. Additionally, the SEC reinforced a
เอกสารรับฟังความคิดเห็น เร่ือง 1. การอนุญาตให้เสนอขายตราสารหนี้ท่ีไม่มีการจัดอันดับความน่าเชื่อถือ (unrated bonds) และกองทุนรวมท่ีสามารถลงทุนในตราสารหนี้ท่ีมีความเสี่ยงสูง (high yield bonds) ต่อผู้ลง