Implementation of Ind AS by banks in India
In 2023, the RBI issued a DP on provisioning per the ECL approach, which was
October 16, 2023
Category: Uniqus Point of View
UAE Corporate Income Tax: Considerations beyond tax
The Federal Tax Authority has issued the Federal Decree-Law No. 47 of 2022 on “Taxation
June 16, 2023
Ind AS April 2023
The Ministry of Corporate Affairs notified the Companies (Indian Accounting Standards) Amendment Rules, 2023 on
May 3, 2023
UNIQUS’s response to the Institute of Chartered Accountants of India’s (ICAI) Exposure Draft (ED) on Guidance Note on Transfer of Capital Reserve
The Institute of Chartered Accountants of India’s (ICAI) Exposure Draft (ED) is a welcome step
April 30, 2023
UNIQUS Point of View – Use of non-GAAP Measures
Recently, companies have increasingly been disclosing non-GAAP measures in their investor communication and capital markets-related
April 25, 2023
Mutual Fund Ind AS
The mutual fund industry in India dates back to 1963, when Unit Trust of India
April 14, 2023
Ind AS January 2023
The Exposure Draft (“ED”) of the Amendments to Ind AS 1, Presentation of Financial Statements,
January 30, 2023