be in compliance with the following regulations: 1. there shall be sufficient checks and balances at least in compliance with the regulations under Clause 17; 2. the positions of chairman and manager
Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................
. However, selling, general and administrative expenses remains high, as the combined number of SPAR stores are not sufficient to generate economy of scales. As such BCR Co., Ltd. still recorded an EBITDA in
last year as interest rate and the loan balances were lower in the current period. Income tax expense increased by Baht 5 million due mainly to an increase of taxable profit in the current period as
due to lower loan balances but partially offset by higher interest rate in the current period. Income tax was Baht 13 million higher as compared to the same period last year mainly due to additional
weighs the impact of each factor even if some factors alone may increase the overall risk to high level, e.g., the client’s lack of integrity, which may cause the result of risk assessment to fail to
when that right is conditioned on something other than the passage of time (i.e. the entity future’s performance)” Opening and closing balances of contract assets Relationship between the timing of
on geography and activities The effects of climate change and climate-related risks occur on local, regional, and global scales with different implications for different businesses, products and
recognition 11) taxation 12) other unique matters, that is, related parties’ balances and transactions, specific accounting practices and issues, violations of debt agreements, rehabilitation plan, and
should enable the organization to operate and achieve its functional objectives while imbued with proper checks and balances in place. Risk management oversight should be on par with the standards of