increase via private placement (PP) to become ineffective until the SEC shall order otherwise. This follows POLAR?s announcement concerning (1) additional agenda of Extraordinary General Meeting (EGM) No.1
money to the company as originally intended by the client. Instead, he used the money for his own benefit. As a result, the client’s life insurance policy became ineffective and the client suffered
ineffective, and sometimes inefficient. Specifically, the SEC noted the use of short cut-off period for the business with long lead time, and vice versa. Also, there were instances where Incoterms were not
engagement risks, and ineffective participation from those involved in the financial reporting process. To mitigate these shortcomings, the SEC has initiated and participated in several ongoing seminars and
al. (2019) • If government subsidies were misused (improper incentives & inaccurate) information. • Inefficient resource allocation. • Unfair market competition. • Corrupt practices. 5 GOVERNMENT
information contained in the draft prospectus submitted to the SEC Office, which is still ineffective under the law, therefore, such information may subject to change. In this regard, the offer for sale of
financial instrument is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss. The consolidated statement of financial position as at 31 December 2017
comprehensive income. Any ineffective portion is recognized immediately in profit or loss. The consolidated statement of financial position as at 31 December 2017, the consolidated statements of comprehensive
Flow Hedges, only the effective portion of changes in the fair value of the derivatives is recognized in other comprehensive income. Any ineffective portion is recognized immediately in profit or loss
quality control systems of the audit firms should be the main selection criteria, rather than the amount of audit fees. The results of the second-cycle audit inspections (2013 – 2015) suggest that both the