Reporting and Audit Oversight >   Supporting Accounting Profession to be in line with International Standards Regulations SHARE : Detail Content ​​​ Financial reporting and audit oversight   1. Supporting

(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB)​   Supporting Accounting Profession to be in line with International Standards Auditor Supervision

for capital market transaction, an appraisal company in capital market and a lead appraiser shall perform duties in accordance with standards and ethics regarding appraisal profession and with

member jurisdictions, which emphasizes the independence from the accounting profession of regulatory body. The Principle was aimed at providing a guideline for IOSCO members to implement their supervisory

, 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

of foreign auditors   2. 9 International Relations ​ Supporting Accounting Profession to be in line with International Standards Auditor Supervision Regulatory Summary of Approved Auditor in Capital

Federation of Accounting  ​Profession under the Patronage of His Majesty the King, include the following: ​A course on “CFO Focus on Financial Reporting" organized by the Federation of Accounting Profession

the accounting periods that the mutual fund have retained earnings or net profit, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2

of Mutual Fund​ 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit

30% of retained earnings or net profit in that accounting period, whichever amount is lower. ​The dividend payment shall not increase the fund's retained loss in the same accounting period of that