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Useful Information for Accountant and Auditor
List of Auditors Approved by the office of the SEC 
Comment Letters on International Accounting Standards and International Financial Reporting Interpretations   
Independent Audit Inspection Activities Report for the 1st Cycle 1 October 2010 - 31 December 2012 
Independent Audit Inspection Activities Report 1 October 2010 – 31 December 2011   
Notification of the Office of the Securities and Exchange Commission: 
   No. SorChor. 30/2547 Re: Approval of Auditors for Offering of Securities that are Debt Instruments issued by Foreign Juristic Person
   No. SorChor. 39/2553 Re: Approval of Auditors in the Capital Market


Comment Letters on International Accounting Standards and International Financial Reporting Interpretations
Comments on Exposure Draft ED 9 Joint Arrangements
Comments on IFRIC Draft Interpretation D23 – Distributions of Non-cash Assets to Owners
Comments on Exposure Draft of Proposed Improvements to International Financial Reporting Standards
Comments on Exposure Draft of Proposed Amendments to IAS 39 Financial Instruments: Recognition and Measurement – Exposures Qualifying for Hedge Accounting
Comments on Discussion Paper Preliminary Views on Insurance Contracts
Comments on IFRIC Draft Interpretation D21 - Real Estate Sales
Comments on IFRIC Draft Interpretation D22 - Hedges of a Net Investment in a Foreign Operation
Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities  
Comments on Exposure Draft of Proposed Amendments to IAS 24 Related Party Disclosures-State-controlled Entities and the Definition of a Related Party
Comments on Discussion Paper - Fair Value Measurements

Comments on Exposure Draft of proposed Amendments to IFRS 1 First-Time Adoption of International Financial Reporting Standards - Cost of and investment in a Subsidiary

Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective  of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information

IFRIC Draft Interpretation D20  Customer Loyalty Programmes
IFRIC Draft  Interpretation D19  IAS19 - The Asset Ceiling: Availability of Economic Benefits and 
Minimum Funding Requirements
Exposure Draft of Proposed Amendments to IAS 32 Financial Instruments: Presentation and IAS 1 Presentation of Financial Statements: Financial Instruments Puttable at Fair Value and Obligation Arising on Liquidation
Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs
Exposure Draft of Proposed Amendments to IAS 1 - Presentation of Financial Statements - A Revised Presentation
Exposure Draft  ED8: Operating Segments
IFRIC D18: Interim Financial Reporting and Impairment
IAS 27: Consolidated and Seperate Financial Statements  


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Last Updated  11 Apr 2013
Last Reviewed  11 Apr 2013
 
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