Listed Companies - THAICPA.NET

EV/EBITDA Multiple: What Is It, and Why Is It Widely Used in M&A and Business Valuation?

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

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

JKN’s Miss Universe Deal — Does Signing a Sale Agreement Mean an Immediate Disposal Gain?

STARK and the Costly Lesson for Auditors: What Went Wrong Before a Six-Year Capital-Market Auditor Ban?

June 2025–August 2026: Nidec Accounting Scandal — When Profit-Target Pressure Becomes Fraud Risk

Will Audit Fees Fall or Rise When AI Performs More of the Auditor’s Work?

7 April 2026 — EY Embeds Agentic AI Across 160,000 Audit Engagements: What Does It Mean for the Future of Auditing?

31 March 2026: SEC Takes Action Against Former STARK Auditor — What Went Wrong in the Audit?

24 August 2026: SEC Questions CHO’s Baht 1.4 Billion Software Acquisition — Accounting, Valuation and Audit Implications of a Significant Valuation Gap

Top 100 Recurring Key Audit Matters in Global Listed Companies: 2025 Review and What Auditors Should Focus On

IAASB Proposes Major Revisions to ISA 330, ISA 500 and ISA 520 On 5 August 2026: What Is Really Changing?

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