Bangkok, August 26, 2014 ?The SEC is seeking public comment on proposed common offering rules for new financial products not falling within a scope of any existing rules. Introducing the common rules

and Singapore, and the revised Memorandum of Understanding on the Streamlined Review Framework for ASEAN Common Prospectus to cover issuances of plain debt securities under a debt issuance

persons shall not be in aggregation at a time greater than one third of the total sold units of a mutual fund. Such limitations on unitholding are to ensure that investment units are widely allocated to

states, related to the Metrics and Targets elements, that “GHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organizations and

for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense

educate and recommend methods for resolving common findings for local firms May 2017 June 2017 August and September 2017 08 Activities relevant to the improvement of financial reporting Seminar on

; Ramcharran, 2002; Wu, 2014). The rationales of these explanatory variables are summarized as follows. The required rate of return can be computed as a combination of equity risk premium and risk-free rate

subsidiary. Therefore, as of 30 June 2017, the surplus on business combination under common control has been recorded in the consolidated financial reports of both DET International Holding (the wholly owned

เรียกขอข้อมูล ภาพรวมการลงทุนหลักทรัพย์ที่ถือครองได้ทั้งหมดในลักษณะพอร์ตโฟลิโอจากทุกบัญชีที่ใช้บริการในตลาดทุน (Account Aggregation) โดยครอบคลุมผลิตภัณฑ์ในตลาดทุนทุกประเภท ทั้งตราสารหนี้ ตราสารทุน หน่วย

document laying out the common requirements that all Certified Climate Bonds need to meet, in addition to the sector-specific Criteria (V2.1 is the most recent update version) 4. Climate Bonds Standard