ก.ล.ต. จัดสัมมนาเผยแพร่ผลการศึกษาข้อมูลรายการบัญชีที่ผู้สอบบัญชีเสนอให้บริษัทจดทะเบียน (บจ.) แก้ไขงบการเงินสำหรับการตรวจสอบงบการเงินงวดปี 2561 (audit adjustments) ซึ่งถือว่าเป็นครั้งแรกของไทย เพื่อ

นางสิริวิภา สุพรรณธเนศ รองเลขาธิการ สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) กล่าวว่า “ในครั้งนี้ถือเป็นครั้งแรกของไทยที่ทำการศึกษาข้อมูล audit adjustments โดยผลการศึกษาดังกล่าวนำ

SEC Deputy Secretary-General Sirivipa Supantanet stated that “this is the first study of audit adjustments in Thailand.  This study presents errors in accounting transactions found by auditors

) on disposal of assets, Gain(loss) on disposal of entities under common control, Gain on disposal of investment, and Employee benefits (7) Adjustments to earnings, net of tax The operating result for

causes some income to be reduced. However, the company immediately reduced the cost, in terms of rental costs and administrative costs, employee cost adjustments and utility costs. This puts the impact at

) on disposal of assets, Gain(loss) on disposal of entities under common control, Gain on disposal of investment, and Employee benefits (7) Adjustments to earnings, net of tax The operating result for

PowerPoint Presentation The Study of Audit Adjustments and the Relationship between Characteristics of Financial Statement Preparers and Audit Adjustments Research funded by the Securities and

/2018. Selling and administrative expenses Selling and administrative expenses increased Baht 2 million due to commissions fee from electrical engineering projects and employee benefits. However, in

large portion of fixed costs. Some of which increased from the previous year, especially the labor cost and bonus with annual adjustments, and depreciation increasing slightly due to new machines

, Obligors, Underwriters, and Arrangers; Governance, Risk Management, and Employee Training; and Disclosure and Communication with Market Participants. TERMS For the purposes of the IOSCO CRA Code:5 under