the enforcement of the revised rules (2019-2023), SEC will give a grace period, during which the cooling-off period of the outgoing auditors may be less than 5 consecutive years but shall not be less

practicality and fairness.The proposed revision would allow asset management companies a grace period for increasing the number of the unitholders of listed funds, including exchange traded funds and index funds

of the enforcement of the revised rules (2019-2023), SEC will give a grace period, during which the cooling-off period of the outgoing auditors may be less than 5 consecutive years but shall not be

result of the application consideration shall be notified within five working days;2) Filing: to shorten the grace period of the registration statement from 14 to five working days and to waive the

businesses in case they fail to maintain capital adequacy as required.SEC has proposed a grace period of two years for existing asset management companies and trust managers in operation before the effective

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

company shares losses from associate company Grace Water Med Co., Ltd. number of 1.48 million baht due to the construction of the plant and machinery, which is expected to have revenues from the sale of the

shares losses from associate company Grace Water Med Co., Ltd. number of 2.14 million Baht due to the construction of the plant and machinery in the beginning of year 2017, which is expected to have

perform better respectively. 2. Year 2017, the share of loss from Grace Water Med Ltd. ("GWM") of 1.48 million Baht since early 2017 during the construction of the plant and machinery which GWM started

investment company, and shall also issue and impose disciplinary measures on violating listed companies by posting investor alert signs and determining a grace period. In case of failure to proceed as