relating to asset appraisal regarding capital market transaction is significant and has impact on making investment decision of the public, appraisal requires a knowledgeable, capable and responsible person
will be capable of regular monitoring the quality of audit work performed by such auditor, which resembles the international supervisory framework. The audit quality control regulatory shall be performed
worker of a securities issuing company who holds a position, or is in the line of work, is responsible for or capable of accessing inside information; (3) Any person who is able to know inside
worker of a securities issuing company who holds a position, or is in the line of work, is responsible for or capable of accessing inside information; (3) Any person who is able to know inside
person with proportion or characteristics as specified by the SEC; (2) have honest executives as apparent from working records, who are capable and have experiences beneficial to business operation; (3
person with proportion or characteristics as specified by the SEC; (2) have honest executives as apparent from working records, who are capable and have experiences beneficial to business operation; (3
Content Financial reporting and audit oversight Related Web Link The Federation of Accounting Professions (TFAC) The Department of Business Development, Ministry of Commerce The Revenue Department
asset is interrelated, promoting or generating benefits to one another or to a common and/or nearby community. 2. Each asset is generating or expected to generate revenue of not lower than 80% of the
asset is interrelated, promoting or generating benefits to one another or to a common and/or nearby community. 2. Each asset is generating or expected to generate revenue of not lower than 80% of the
a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure projects which have not yet generated commercial revenue