Early Impressions
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Category: Early Impressions
SAMA Vision 2030: Pioneering the Future of Saudi Arabia’s Financial Landscape The Saudi Central Bank (SAMA) Vision 2030 is a strategic pillar aligned with the Kingdom’s broader Vision 2030, driving a digitally...
On May 12, 2025, FASB published an Accounting Standard Update (ASU) 2025-03 that improves the requirements for identifying the accounting acquirer for business combination transactions involving VIE as...
In alignment with IFRS 18, the Institute of Chartered Accountants of India (ICAI), has issued an exposure draft of Ind AS 118, Presentation and Disclosure in Financial Statements, with a proposed effective...
This publication summarizes the requirements of Proposed ASU towards Accounting for and Disclosure of Software Costs, which may be relevant for all entities that incur internal-use software costs, including...
The RBI's updated LCR framework introduces risk-sensitive G-Sec haircuts, revised run-off rates for digital-enabled deposits, and clearer non-financial entity classifications.
Uniqus' latest publication examines the RBI's measured approach to the Expected Credit Loss (ECL) framework, balancing international standards with India's economic growth and regulatory transition.
The EU Omnibus Simplification Package is here, proposing major updates to the CSRD and CSDDD— reducing complexity while keeping the EU at the forefront of corporate sustainability.
SCA’s 2025 amendment enhances corporate governance by clarifying board and auditor roles and introducing phased internal control self-assessments and auditor opinions.
SEBI’s BRSR updates simplify disclosures, ease assurance, and introduce Green Credits. Our latest guide helps businesses turn compliance into sustainable growth and stakeholder trust.
BACKGROUND OF THE CSDS The Canadian Sustainability Disclosure Standards (CSDS) were developed in response to increasing demands for transparency and comparability in sustainability reporting. The Canadian...
Uniqus' latest publication summarizes the FASB’s ASU 2024-03 on the disaggregation of income statement expenses, providing an overview of requirements, implementation, and key considerations.
The Early Impressions document on "California Climate Accountability Package (SB 219) Update" covers amendments to California's climate laws, GHG reporting, Scope 3 timelines, and consolidated disclos...
India moves closer to global alignment in insurance accounting with the introduction of Ind AS 117, effective 1 April 2024, based on IFRS 17 principles.
The RBI's draft guidelines on LCR propose changes to enhance short-term liquidity resilience. This publication explores the potential impact on banks' LCR computations.
Uniqus' Early Impressions outlines amendments to IFRS 9 and IFRS 7, focusing on classification, measurement, and disclosure requirements. Effective for periods starting 1 January 2026.