the company’s readjusting of employee accrued benefits and base salary to serve the company’s strategy towards fully digitalized format as well as to encourage all employee preparing for Digital

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

payment of wages, the employee shall pay his savings into the fund through the employer’s deduction from wages, and the employer shall pay the contribution into the fund at the rate prescribed in the fund’s

long-term employee benefits from enactment of a new labor law, company’s core net profit still came at Baht 7.4 million) which can be summarized as follows: - Gross Profit including Other Income down

the employee. In cases where no investment policy has been assigned by the employee, the previous investment policy or that associated with minimal risks shall apply, as the case may be. SECTION 17. The

owner in shares under the fourth paragraph of Section 24, a director, an officer or an employee of such derivatives business operator. Furthermore, the auditor shall also adhere to the ethical code of

the company starting in the next financial year. In addition, The company also partially books the increase in provision of employee benefit in accordance the new Labor Protection Act within the cost of

revenues dashed by 3%. Total Expenses: In 2Q19, the expenses were significantly increase by 15% due to an adjustment of employee benefit expenses in accordance to the labour protection act (No.7) B.E. 2019

same period of last year Q2-2016. Company Name The employee benefit obligation * Old Basic Information The employee benefit obligation * New Basic Information Different from The employee benefit

million Baht or 5%.On April 5,2019 The Government issued new Labor Protection Act which determined the additional rate of severance pay in the case of termination of employee for a terminated employee who