2013 to the SEC Office and the SET on March 3, 2014. CGD failed to rotate an auditor, in the occurrence that the auditor has performed her duties on auditing or reviewing and expressed opinion on
measurements, estimates and commentary should be provided. Narrative discussion and judgement can be useful in conveying information. Both metrics and judgement are valuable in integrated business reporting
certified financial statements. Therefore, the Securities and Exchange Commission requires that listed companies rotate their auditor every five accounting years. CG-ROSC Assessment recommends that
caused by such differences. Clause 18 mutual funds and trusts shall rotate an auditor by complying with the rules prescribed in Paragraph 2, in the occurrence that the auditor has performed his/her duties
issuers shall explain at least the causes and key factors that make the difference, including the effect thereof. Clause 23 The listed company shall rotate an auditor by complying with the rules prescribed
concise narrative statements. They are likely to refer to and depend on documents produced by other organisations or partners, including ones that do not explicitly refer to the issuance or issuer but that
• Forward looking – to ensure that historic information in the mainstream report is complemented with narrative on the future impact of environmental information Top Tips for Achieving Good Practice Key steps
Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand JANUARY 2013 Report on the Observance of Standards and Codes (ROSC) CORPORATE GOVERNANCE COUNTRY ASSESSMENT Thailand January 2013 Acknowledgements This assessment of corporate governance in Thailand has been prepared by David Robinett, Ratchada Anantavrasilpa, and Catherine Hickey of the World Bank Global Capital Markets Practice, as part of the Reports on Observance of Standards and Codes Pro...
narrative discussion of the extent to which such changes are attributable to changes in prices or to changes in the volume or amount of products or services being sold or to the introduction of new products