ASEAN DEBT SECURITIES DISCLOSURE STANDARDS 1 แบบ 69-BASE-FD แบบแสดงรายการขอ้มลูและรา่งหนงัสอืชีช้วน ส าหรบัการออกและเสนอขายตราสารหนีใ้นลกัษณะโครงการ Registration Statement for Issuing and Offering of
ASEAN DEBT SECURITIES DISCLOSURE STANDARDS 1 แบบ 69-PRICING-FD Commercial Name of the Issuer……………………………………… Offering to…………………………………………………………………… Features of Debt Securities i.e. interest rate
ASEAN DEBT SECURITIES DISCLOSURE STANDARDS 1 แบบ 69-SUPPLEMENT-FD Commercial Name of the Issuer……………………………………… Offering to…………………………………………………………………… Types of Debt Securities ……………………………………………… Size
Draft ASEAN Equity Disclosure Standards เอกสารรับฟงความคิดเห็น เร่ือง การเปดเผยขอมูลกรณีบริษัทตางประเทศ เขามาเสนอขายหุนในประเทศไทย สํานักงาน สํานักงานคณะกรรมการกํากับหลักทรัพยและตลาดหลกัทรัพย
professional standards on a continuous basis. Such audit quality control system complies with the Thai standards on quality control issued by the Federation of the Accounting Professions (FAP), or international
to the accounting standards as specified by a professional institution approved by relevant government authorities and in accordance with additional regulations specified in the notification of the SEC.
. Clause 3 The preparation and disclosure of information in the financial statements shall comply with the accounting standards specified by the Law on Accounting. 2 In cases where the preparation or
considered a new type of debt securities and issuers must comply with the existing regulations on debt securities in conjunction with additional international standards. The SEC has amended the disclosure
, however, not complied with the accounting standards stating that the revaluation surplus has to be transferred directly to retained earnings when the asset is retired. The SEC thus instructed ABC to rectify
entirely understand the generally accepted auditing standards and I will perform audit work in compliance with the standards; 7. I entirely understand the Generally Accepted Accounting Principles (GAAP); 8