) Investment in infrastructure assets directed for benefitting the public on a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure
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
accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA
financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions
assets must be carried out in full scale and for public purposes. An asset valuation must be performed not over one year before buying or selling of the assets. A valuation is required for infrastructure
party transactions, and acquisition or disposal of assets transactions. Obviously, FAs' performance has a significant bearing on investors and stakeholders on a broader scale. Regulatory summary Related