addition, information should be both financial and non-financial which reflects the strengths and weaknesses of the company in order for the shareholders to have complete information in making a decision and
Auditing - Report on the Observance of Standards and Codes (AA-ROSC) which mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate
○ Investment Powers and Restrictions ○ NAV calculation ○ Advertising ○ Disclosure ○ Private Fund Selling Representative ○ Notifications of Investment Management Companies • Derivatives Fund
strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting. Reports on the Observance of Standards and Codes (ROSC) is a joint World Bank
in a continued and credible manner. Good internal control Specify the scope of powers and duties and approval of transactions in a transparent form in writing. Separate the powers to approve, record
established as a juristic person by law in 1975 prior to the establishment of the SEC. The objective of SET is to operate stock exchange business, having powers to issue various rules and regulations. The
the economy. “Market supervision mechanism” includes the issuance of rules and regulations, law enforcement and other supportive measures. Inevitably, each tool has its own strengths and weaknesses