Bangkok, April 18, 2014 ? The SEC urged shareholders of GOLD and UV to carefully study information on valuation of GOLD?s assets in a proposed related party transaction at the upcoming shareholders
analysis and valuation
unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI
valuable ESG information for use when analyzing and valuing securities. No global standard exists for integrating ESG information into investment analysis and valuation; the integration of ESG information
that the auditor could not reach a conclusion on the valuation report of PACE’s equity investments in Pace One and Pace Three, conducted by an independent financial advisor, regarding the estimation of
consolidated statement of comprehensive income for Q2 and Q3/2017 on the basis that the auditor could not reach a conclusion on the valuation report of PACE's equity investments in Pace One and Pace Three
important are intangible assets impairments?” และ “เกษียณจนเจ๊ง ภัยซ่อนเร้นจากภาระผูกพันผลประโยชน์พนักงาน (How important of Employee Benefit Actuarial Valuation)” เพื่อพัฒนาองค์ความรู้และร่วมแลกเปลี่ยน
operated by a third party. An auditor did not test the reliability of the report, even though it was used to assess the existence of consignment goods when he performed a test of detail in the substantive
’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT
reflected in financial statements. Investors need access to information on how companies are managing such factors when assessing a company’s present and future valuation and the company’s ability to