Early Impressions
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Category: Early Impressions
FASB has issued ASU 2025-05 (July 30, 2025), simplifying CECL for short-term receivables and contract assets. The update introduces a practical expedient and policy election, easing implementation while...
This publication analyzing the Proposed Accounting Standards Update (ASU) that introduces new criteria in ASC 470-50-40-9 for debt modifications and exchanges. The proposed ASU is designed to introduce...
The Expected Credit Loss (ECL) model under IFRS 9 has reshaped the way entities manage and report credit risk—shifting from a backward-looking incurred loss model to a more proactive, forward-looking...
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...