or falsifying documents. SEC has therefore issued regulations specifying suspicious circumstances and the procedure for obtaining facts relating to such circumstances to be in accordance with the
SEC Secretary-General Ruenvadee Suwanmongkol said: “The auditing context has evolved significantly over time. The SEC thus revises the requirements on approval of auditors in the capital market specified in the SEC Office Notification No. Sor Shor. 39/2553 to be in line with the current situation. The amendments aim to facilitate high potential auditors’ entry into the capital market to sufficiently support capital market growth. Essentially, the amendments will (1) lower the requirement...
Pursuant to Section 89/25 of the SEA, the auditor has the duty to report suspicious circumstances that were found from the audit in accordance with the auditing standards. SEC therefore proposes
Businesses Giving Assistance to Debtors Affected by Circumstances Impacting the Thai Economy, and (2) the Temporary Relief Measures for Additional Accounting Approaches to Mitigate Impacts of the COVID-19
outstanding debts and the prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit: Million Baht Consolidated financial
66.55 Gain on sales of investment in subsidiary 174,875 - 174,875 100.00 Reversal (loss) of doubtful account 10,364 14,239 (3,875) (27.21) Interest income 804 4,702 (3,898) (82.90) Other Income 5,048
past collection history, aging profile of outstanding debts and the prevailing economic condition. The management believes that allowance for doubtful accounts is adequate in the current circumstances
collection history, aging profile of outstanding debts and the prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit
prevailing economic condition. Management believed that allowance for doubtful accounts is adequate in the current circumstances. Inventories Unit: Million Baht Consolidated financial statements 30 June 2019