นางสาวรื่นวดี สุวรรณมงคล เลขาธิการ สำนักงานคณะกรรมการกำกับหลักทรัพย์และตลาดหลักทรัพย์ (ก.ล.ต.) ร่วมเสวนางาน ASIFMA Compliance Asia Conference 2022 ใน Panel 1: Regulators’ Perspective: Looking Back
> Management of Mutual Fund > Procedures for incorrect pricing Regulations SHARE : Detail Content Management of Mutual Fund 7. Procedures for incorrect pricing (1) Retrospectively price correction only for
. The Group chooses retrospectively adjustment in the period of initial application. For statements of profit or loss and other comprehensive income, the changes are as follows: - 1) The commission paid
Customers” which become effective for fiscal years beginning on or after 1 January 2019. The Group chooses retrospectively adjustment in the period of initial application. For statements of financial position
after 1 January 2019. The Group chooses retrospectively adjusts in the period of initial application. The adjustments are described below; 1) Commission paid to obtain a contract - the Group has
retrospectively adjusts in the period of initial application. The adjustments are described below; 1) Commission paid to obtain a contract - the Group has determined that commission paid to obtain a customer
new standard retrospectively and have restated comparatives for the prior year presented (full retrospective approach). Changes in accounting policies: Thai Accounting Standard no.40 (TAS 40
least one Satang or greater, and represents at least 0.5 percent of the correct unit value, the management company shall retrospectively calculate the unit value from the date the unit value is found
is at least one Satang or greater, and represents at least 0.5 percent of the correct unit value, the management company shall retrospectively calculate the unit value from the date the unit value is