Blog - THAICPA.NET

Audit Techniques for High-Volume, Low-Value Transactions

100% Advance Payment, but No Assets Delivered: What Should Auditors Question?

Supply Chain Financing: What Is the Difference Between Recourse and Non-Recourse Financing, and Why Does It Matter for Financial Reporting?

Maintenance Capex vs. Growth Capex — How Should FP&A Evaluate Capital Expenditure to Balance Business Sustainability and Future Growth?

Audit Sampling in 2026: Are 25, 40 or 60 Samples Sufficient? Is There a Maximum Population Size?

Discount Rate vs. WACC: How Are They Determined, and Why Do Higher or Lower Rates Matter in FP&A?

When All Directors and Shareholders Die Simultaneously: How Can a Thai Limited Company Legally Continue Its Business?

When a Shareholder Dies: What Must a Thai Limited Company Do to Comply with the Law?

THG Case Study — Trade Receivables May Not Be Overdue but Still Require ECL: How Should Hospitals Estimate Expected Credit Losses?

How to Check Completeness of Related Parties from Shareholders and Directors?

What Accounting and Licensing Matters Should Factory Businesses in Thailand Be Aware Of?

Can an Oral Agreement Support a Tax-Deductible Expense?

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