quality in these areas. The root cause analysis on some audit firms’ continual lack of the ability to fully remediate their deficiencies revealed a scarcity of experienced and competent staff to assume
participation has opened up invaluable opportunities for the SEC to keep abreast of the developments in international financial reporting standards and to prepare the stakeholders accordingly. Our staff are also
program for auditing difficult and complex areas, staff training limited to theoretical lectures and lack of case study on issues requiring professional judgement and professional skepticism, particularly
approximately 0.48%. Selling Expenses Selling expenses mainly consist of salary for the café’s staff, space and equipment rental expenses, utility expenses, and other selling expenses such as marketing expenses
-functioned accounting department, equipped with competent staff, as well as a seasoned and independent audit committee to oversee the process. As the function that originates all types of the financial
, 15.1% and 16.8% of total revenue during the two years respectively. This was an increase of THB 94.9 Mn or 28.9%. This increase was mainly due to staff increases in middle management recruited to support
purpose of standardizing the operating control of brokerage and dealing of securities that are not debt instruments, the SEC Office hereby issues the following preliminary common guidelines for securities
purpose of standardizing the operating control of brokerage and dealing of securities that are not debt instruments, the SEC Office hereby issues the following preliminary common guidelines for securities
connection, e.g., shareholders, entities whose shares are held, common shareholders, common directors, using the same trademarks, or sharing employees, etc. In case of shareholding between the audit firm and
ซับซ้อน (plain) และ/หรือ ตราสารที่ผู้ลงทุนมีความคุ้นเคย ในการลงทุนแล้ว (common) (2) ตราสารที่มีความซับซ้อน (complex) และ/หรือเสี่ยงสูง (risky) 1.1 หลักการในการแบ่งประเภท product ควรดูที่ความซับซ้อนของ