juristic offenders in eight cases and the total remittance of more than 50 million baht as public revenue.  Mr. Somchai Pongpattanasin, SEC Assistant Secretary?General in charge of the Enforcement Division

SEC plans to issue additional requirements relating to the structure of the Board of Directors and Management of IPO companies and listed companies to the current regulations on the check and balance system (for example, independent directors and audit committee members) that will enhance the image and create confidence for the Thai capital markets.  In addition, this approach is in line with the principles of corporate governance (CG), which has been adopted since 2002 by most IPO companies...

revenue. The profit in Q2-2017 and Q1- 2016 were not much different. -2- Operating Results and Capabilities to Make Profit Performance from revenues, costs and expenses which has significant impact in Q2

acceptable international standards among different capital markets is considered the driving force to stimulate cross-border investments, and thus propelling such integration and linkages forward. Being

with proportion of the items took a different accounting policy. 3.2 Revenue It shall disclose the significant rules of recognition of significant category of income namely brokerage fee, fee and service

consolidated financial statement. If it is unable to use a similar accounting policy, it shall disclose fact together with proportion of the items took a different accounting policy. 3.2 Revenue It shall

items took a different accounting policy. 3.2 Revenue It shall disclose the significant rules of recognition of significant category of income namely brokerage fee, fee and service fee, loan interest

accuracy and timing of revenue recognition; No separate tests of controls performed for different types of sale transactions with possibly different patterns of revenue recognition and control points; and No

evidence during a planning phase and a substantive test phase, especially in the audit of revenue, risk assessment and response to the risk of fraud. In this regard, the SEC will support and closely monitor

production costs. Additionally, the increase in cost of goods sold to sales revenue ratio was derived from changes in sales mix of different product lines. Table 6: Cost of Goods Sold by Type of Expenses for