The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business
buyer to purchase shares of Myanmar SPA-Today-Far East Company Limited and as a result of the restructuring of the Company’s operations to achieve more flexibility and efficiency. (10) General description
provide more flexibility to Thai securities companies who request the personnel of foreign business operators to provide investment advices on foreign products to Thai investors. The proposed revisions
of companies (the “Project”) which aims to clearly separate the business line within OISHI’s group of companies, enhance the management and administration flexibility and increase the capability of the
buyer to purchase shares of Myanmar SPA-Today-Far East Company Limited and because of the restructuring of the Company’s operations to achieve more flexibility and efficiency. As a result that Myanmar SPA
of the SEC’ s operation 1 2 3 4 5 6 1. Supervision of Securities Business 3/10 • For flexibility of securities business supervision and supporting Financial Technology • To promote development and
flexibility in business operation as well as greater competitiveness, and in line with the trend towards consolidated supervision of financial institutions of the Bank of Thailand.
management or advisor of another securities company, which is in support of financial conglomerate of securities businesses, bringing about flexibility in business operation as well as greater competitiveness
market flexibility. In addition, the SEC is currently exploring the suitability of implementing alternative measures such as alternative price rules that automatically impose the uptick requirement
several measures across our business units to minimize the impact on our profitability and maintain financial flexibility. Current business environment 1. Thailand: We temporarily closed our fashion and