bonds) of foreign entities (issuers) in Thailand with the amendments to the baht bond offering regulations. The notifications of the amended regulations*** have been published in the Government Gazette

offer for sale of newly issued debt securities*, and 3) bills that are not securities.  To enhance regulatory clarity and consistency with business practices of the private sector, the SEC is proposing to

The Securities and Exchange Commission, Thailand (SEC) together with the Institute of Certified Accountants and Auditors of Thailand (ICAAT) issued accounting guidelines on revenue recognition for

Currently, the existing regulations require that the foreign issuer of baht bonds comply with the approval and disclosure rules in the same manner as other types of bonds. Additionally, to issue and offer for sale of baht bonds, the foreign entity issuer must obtain an approval and adhere to the obligations specified by the Ministry of Finance. However, given the changing contexts and landscape of the bond market, the relevant ministerial regulations would be repealed and instead the foreign iss...