Early Impressions
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Category: Early Impressions
This publication examines the principal changes introduced by the 2025 Guidelines, considers their practical implications for valuation processes and governance, and reflects on the direction they point...
The publication highlights key implications of the move from Indian GAAP to Ind AS, including market-consistent liability measurement, Contractual Service Margin (CSM), Expected Credit Loss (ECL) impairment,...
AI now drives critical financial reporting processes — revenue recognition, credit loss estimation, lease classification, automated reconciliations — yet most SOX 404 documentation still assumes humans...
As stated by the Board, the intent of the new ASU is not to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. Instead, the ASU aims to provide...
As stated by the Board, the intent of the new ASU is not to change the fundamental nature of interim reporting or expand or reduce current interim disclosure requirements. Instead, the ASU aims to provide...
Finalized by the New York State DEC, Part 253 establishes a standardized reporting baseline for greenhouse gas emissions and sets the foundation for future climate policy under the CLCPA. For companies...
The FASB’s issuance of ASU 2025-10 marks an important milestone in US GAAP by introducing a comprehensive and consistent framework for accounting for government grants received by business entities. By...
Executive Summary India is in the process of implementing a comprehensive overhaul of its labour laws through a new set of Labour Codes. While these reforms are often viewed locally as regulatory and compliance-driven,...
This publication, examines this structural reset of employee benefit economics and outlines a practical, judgement-led compliance playbook for finance and leadership teams as the Codes move from policy...
FASB’s ASU 2025-08 marks an important step forward in simplifying and aligning CECL accounting for acquired loans. The introduction of Purchased Seasoned Loans (PSLs) addresses long-standing inconsistencies...
The Securities and Commodities Authority (SCA) continues to raise the bar for corporate governance in the UAE. Pursuant to Chairman’s Resolution No. (02/R.M) of 2024—amending the Governance Guide for Public...
FASB’s new ASU 2025-06 represents a meaningful shift in how organizations account for internal-use software. By moving away from rigid stage-based rules and introducing a principles-based “probable-to-complete”...
BACKGROUND In September 2025, the FASB issued ASU 2025-07, introducing targeted amendments to existing guidance on derivatives and share-based payments from customers. The update stems from ongoing stakeholder...
Introduction In August 2025, the International Accounting Standards Board (IASB) introduced significant amendments to IFRS 19, the standard designed for subsidiaries without public accountability and their...
SEBI approved amendments to the ICDR framework on anchor investor participation, broadening eligibility and reserving a portion for long-term domestic institutions while retaining retail participation...