implementing GESI? Women and men, girls and boys have equal conditions, treatment and opportunities for realising their full potential, human rights and dignity, and for contributing to (and benefitting from

control system at the firm level and the individual engagement level, the SEC encourages all stakeholders to attain a better understanding and awareness of their roles within the ecosystem, from the

1,360 Million Baht, increased to 21 % as compared to the same quarter last year of 71 Million Baht. In addition, the Company is in the process of executing the Memorandum of Understanding (MOU) with

any liabilities, its financial statements were not in compliance with the generally accepted accounting standards. The SEC thus instructed JAS to rectify those financial statements by recognizing the

. Such leadership in embracing the SDGs and recognizing our collective responsibility is instrumental in realizing the SDGs by 2030. Copyright and Creative Commons Attribution © United Nations Development

core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the

committees, internal auditors, and regulatory bodies in accounting professions, and better understanding of their roles and responsibilities. Various tools and mechanism have been introduced to facilitate

auditor’s understanding of his/her client. The planning and performing of these procedures, whether alone or in combination with tests of details, should be in accordance with the requirements of the relevant

investment analyst by a regulator in an ASEAN country which is accepted by the SEC Office.1 1 an ASEAN country which is accepted by the SEC Office means a signatory to the Memorandum of Understanding on the

pay by recognizing past services costs as expense immediately in the comprehensive income statement in current period amount Baht 8.25 Million. - Selling and administrative expenses of Q2/2018 was 10.23